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Research About Analysis Of The Profitability Of The Enterprises Based On Fuzzy Sets Theory

Posted on:2008-03-31Degree:MasterType:Thesis
Country:ChinaCandidate:L YuFull Text:PDF
GTID:2189360215955233Subject:Accounting
Abstract/Summary:PDF Full Text Request
The main guiding principleThe way of comprehensive evaluation is main tool, through analysis of the traditional index system , the author gain a set of new index system , on which ,author use the fuzzy set theory to get more objective evaluation about the overall profitability of the enterprise. Author build a new Profitability index system through analysis, based on it ,use ways of fuzzy set theory to analysis and build model.The structure of this paperIntroduction:The quantitative management is the basis of management ,and there are many fuzzy questions in management ,there are contradictions between fuzzy questions and quantitative management. Apart from the fuzzy issues of management, the author proposed that there are fuzzy characteristics in profitability index system.the fuzzy sets theory and profitability index system are linked ,which is key view of the paper. In this part, the author reviewed domestic and foreign research status, and expounded the paper's viewpoint: the profitability index system based on fuzzy set theory still in Initial state. Though some scholars have started to pay attention to it, the real complete set of simple and practical system are rarely. This article presented a challenge for future research.Part II:First, the author gave the main produce of fuzzy sets theory, and a brief introduction of its framework. However, the true origin of fuzzy theory is the United States,but the United States is accustomed to the traditional strength, so its development is very slow and similar situation in Europe .Because in computer technology and the application of fuzzy sets theory fuzzy logic control technology is in a unique role, fuzzy logic control technology has now been accepted by more and more countries of Europe and the United States and has been used.Framework of fuzzy sets theory include: the concept of fuzzy set, fuzzy recognition, fuzzy clustering, fuzzy decision-making, fuzzy relation equations, fuzzy reasoning and fuzzy mathematical programming and so on. There are relationship and independence among them, and they are developing now.The article also introduced the application of fuzzy math in economic management .At the end of the part the author proposed the advantages of using fuzzy sets theory in profitability analysis.Part IIIThis part is the most critical part of this paper.In this part the author proposed the specific research methods and model construction.The specific research methods: Based on template method the author constructed membership function, based on fuzzy clustering the author classified the data, and then used fuzzy comprehensive judgment to construct the model.In this part, the author introduced the steps of model construction, and explained the process of the model construction at the end of the part. The author presented characteristics of the model construction and summarized the model.Part IVIn this part, the results of data analysis and calculation are the most important.The author took data into the model, and gained results. Through analysis about results, the author proved the effects of the model in the paper.In this part,the author proved that the model has good efficiency ,at the same time proved that the model has some inadequate.Part VThe author gave theoretical analysis about the viewpoint of the paper, and give logic analysis about the method used in this paper. After these summaries of the article, the author gave the evaluation of the paper.Innovation and inadequateInnovation :This paper proposed the simplification and inclusive principle about index system construction, so make index system clearer. The author use fuzzy sets theory to constructed the model, it is a new method of profitability index system construction. The author constructed membership function based on the data, it is a special method.Inadequate:The paper has its theoretical basis,but theoretical basis needs to be discussed. Membership function are defined with a certain subjective analysis factors, it need more accurate data. The final score have subjectivity.
Keywords/Search Tags:Fuzzy sets, Membership function, Evaluation set, Profitability, Index system
PDF Full Text Request
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