摘要
饲料行业属于制造业中的农副食品加工业。随着饲料行业改革不断深入,各大公司亟需提高企业竞争优势。在此背景下,饲料产业面临着新的发展机遇和潜在挑战,因此,亟需研究分析饲料行业面临的宏观经济环境。本文以6家饲料行业上市公司为依托,通过TOPSIS熵权法从盈利、成长、营运、偿债能力对公司近三年的财务绩效进行综述,完善饲料行业上市公司的绩效评价体系,为饲料行业财务绩效评价提供实践借鉴和决策参考。
Feed industry belongs to the agricultural and sideline food processing industry in the manufacturing industry.In this context,the feed industry is facing new development opportunities and potential challenges,so it is urgent to analyze the macroeconomic environment of feed industry by using TOPSIS entropy right method.This paper summarizes the financial performance of the six feed listed companies from 2017 to 2019 from the four aspects of profitability,growth,operational and solvency ability,exploring drivers of financial performance between different companies,using financial metrics.It provides practical and decision-making references for the appraisal of financial performance in feed industry.
作者
苏学科
张廷海
SU Xueke;ZHANG Tinghai(Anhui University of Finance and Economics International Economics and Trade Academy,Bengbu,Province 233000,China)
出处
《中国饲料》
北大核心
2021年第2期86-89,共4页
China Feed
关键词
饲料行业
TOPSIS熵权法
财务绩效
评价
财务指标
feed industry
TOPSIS entropy right method
financial performance evaluation
financial metrics
