首页|灰色系统理论下餐饮企业财务风险预警研究——以ZS企业为例

灰色系统理论下餐饮企业财务风险预警研究——以ZS企业为例

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上市公司能够在行业里生存多久,很大程度上取决于其财务状况.管理者应重视企业的财务风险,建立完善的预警机制,防止企业陷入无法挽回的财务困境.文章以餐饮企业ZS公司为例,选择 2018-2022 年的财务数据作为样本,对该公司的财务风险进行了预警分析.首先,运用灰色关联分析方法,对ZS餐饮企业的财务指标进行筛选,构建ZS餐饮企业的财务风险预警指标体系.其次,利用熵值法确定各个指标的权重,并与功效系数法相结合,对其近五年的财务风险进行评估,判断ZS公司所处的警戒水平.在此基础上,采用灰色预测GM(1,1)模型,对ZS企业未来财务风险作出预测.同时,结合公司实际情况,制定具体方案,有效控制公司财务风险.
Early Warning Research on Financial Risks of Catering Enterprises Under Grey System Theory:Taking ZS Enterprise as an Example
How long a listed company can survive in the industry depends largely on its financial condition.Managers should pay attention to the financial risk of the enterprise and establish a perfect early warning mechanism to prevent the enterprise from falling into irretrievable financial difficulties.Taking ZS Company in the catering industry as an example,the article selects the financial data from 2018 to 2022 as a sample and carries out an early warning analysis of the company's financial risk.First,the grey correlation analysis method is used to screen the financial indicators of ZS catering enterprise and construct the financial risk early warning indicator system of ZS catering enterprise.Then,the entropy value method is used to determine the weight of each indicator.It is combined with the efficacy coefficient method to evaluate its financial risks in the last five years,in order to judge the alert level of ZS.On this basis,the grey prediction GM(1,1)model is used to make a prediction of the future financial risk of ZS enterprise.At the same time,a specific plan is formulated to effectively control the company's financial risk in combination with the actual situation of the company.

gray system theoryGM(1,1)modelfinancial risk warningcatering industry

路欣月、蒋建洪

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桂林电子科技大学 商学院,广西 桂林 541000

灰色系统理论 GM(1,1)模型 财务风险预警 餐饮行业

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(31)