Financial Performance Evaluation of B Company Based on Analytic Hierarchy Process-Entropy Weight Method-Linear Weighted Sum Method Combined Assignment and Cloud Model
Under the complex market economic situation,enterprises need to establish a scientific financial performance evaluation system in order to maintain a steady pace of development.Based on the combination of analytic hierarchy process-the entropy weight method-linear weighted sum method and cloud model,a comprehensive financial performance evaluation system was constructed for Enterprise B.Firstly,from the four dimensions of profitability,operation,solvency and development ability,16 key financial indicators were selected to construct the evaluation system.Then,subjective weights were determined by analytic hierarchy process,objective weights were determined by the entropy weight method and comprehensive weights are obtained by linear weighted sum method.Finally,the cloud model was utilized for the evaluation of Company Bs financial data,and it concludes that Company B's financial performance is"excellent"in general.Based on research conclusion,management suggestions are put forward to provide reference for Company B to enhance its market competitiveness.