Financial Performance Evaluation Of B Enterprise Based On AHP And Grey Relational Degree Method

The analysis of corporate financial performance is an important part of performance management and one of the important means to measure the quality of corporate financial work.The evaluation of corporate financial performance can not only consider the company's own financial management,but also deeply dig into relevant factors that affect financial performance.And the degree of closeness can also be in line with the average level of the industry or benchmarking with outstanding companies in the industry,clarify the advantages and disadvantages of the company's own competition,improve the ability and efficiency of financial management,optimize financial indicators,and promote the sustainable and healthy development of the company.This article's research object B company is an important driving force for the development of the coal industry and economic development in Shanxi Province.However,due to the particularity of the coal industry,it is greatly affected by changes in the national macroeconomic policy environment.With the deepening of supply-side reforms,the industry The optimization and upgrading of the energy structure,the economic downturn in the coal industry,and the drop in coal prices have caused many coal companies to experience difficulties in their operations,decline in operating performance and even make losses.It is necessary for coal companies to conduct in-depth financial performance research and analysis,dig out corporate financial information,and propose effective optimization and improvement measures for existing problems to promote the further development of coal companies.This article first combs and researches financial performance related theories,is familiar with related performance evaluation methods,understands its advantages and disadvantages and limitations,and has a deeper understanding and understanding of the selection of financial performance indicators and performance evaluation methods.Secondly,taking the B company as the research object,selecting the analytic hierarchy process as the weight calculation method,issuing questionnaires to the members of the expert group,and conducting related tests to enhance scientificity and pertinence.Then collected and calculated the relevant financial performance indicators of B company and sorted them out.By consulting relevant references,and at the same time checking the statistics released by the industry and the financial statements of industry benchmarking companies,the evaluation of the financial performance evaluation indicators of B company was further determined.The reference standard,that is,the indicator value of the indicator,uses the gray correlation method combined with the weight calculated by the analytic hierarchy process to further analyze the relevant indicators of the financial performance of the B enterprise.It can not only see the changes in the financial indicators of the enterprise itself,but also further enhance the Horizontal comparison in the same industry.Finally,it puts forward relevant suggestions on the improvement of financial performance of B enterprise,enterprise development,carry forward its strengths,make up for its shortcomings,keep up with excellent benchmarks,continuously optimize the financial performance management level,enhance the economic efficiency of the enterprise,and continuously enhance its own competitiveness in the complex development trends at home and abroad.