Proceedings of 2024 4th International Conference on Public Management and Big Data Analysis (PMBDA 2024)

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Research on Corporate Financial Performance Evaluation Method Based on AHP-EWM

Authors
Xunyun Xia1, 2, Zhangsheng Liu2, Tengfei Zhao2, Qiang Liu3, *
1Jiangxi Urban and Rural Planning Municipal Design Research Institute Co., LTD, Nanchang, 330038, China
2College of City Construction, Jiangxi Normal University, Nanchang, 330022, China
3Key Laboratory of Geotechnical Engineering Infrastructure and Safety Control, East China Jiaotong University, Nanchang, 330013, China
*Corresponding author. Email: 635621689@qq.com
Corresponding Author
Qiang Liu
Available Online 28 February 2025.
DOI
10.2991/978-94-6463-656-7_39How to use a DOI?
Keywords
AHP-EWM; Financial performance; Corporation case; Evaluation system
Abstract

At present, factor analysis and principal component analysis are used to evaluate financial performance, these methods lack a comprehensive analysis of specific indicators. Analytic Hierarchy Process (AHP) is a subjective weighting method that can be integrated into the experience of experts. Entropy weight method (EWM) is an objective weighting method, which can avoid the deviation caused by factors. This paper applies AHP-EWM method to financial performance evaluation, and the new financial performance evaluation system is established from five financial dimensions: profitability, operation ability, solvency, growth ability and cash recovery ability. Then take Company A as the object of case analysis, the research results show that the financial performance evaluation method based on AHP-EWM can be used as an effective supplement to the enterprise financial performance evaluation system and provide new ideas for the enterprise ‘s financial performance management concept.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of 2024 4th International Conference on Public Management and Big Data Analysis (PMBDA 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
28 February 2025
ISBN
978-94-6463-656-7
ISSN
2352-5428
DOI
10.2991/978-94-6463-656-7_39How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xunyun Xia
AU  - Zhangsheng Liu
AU  - Tengfei Zhao
AU  - Qiang Liu
PY  - 2025
DA  - 2025/02/28
TI  - Research on Corporate Financial Performance Evaluation Method Based on AHP-EWM
BT  - Proceedings of 2024 4th International Conference on Public Management and Big Data Analysis (PMBDA 2024)
PB  - Atlantis Press
SP  - 405
EP  - 415
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-656-7_39
DO  - 10.2991/978-94-6463-656-7_39
ID  - Xia2025
ER  -