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企业的生产成本与效益核算是一个综合性评价问题,不只是一个简单的排名和定量评价,一组生硬晦涩的评价数据对实际的效益和业绩没有任何意义。本次研究从宏观到微观,从定量计算到行业情况的定性评价,提出了一种基于TOPSIS方法的企业生产成本和效益核算框架体系,构建了企业经营业绩的量化指标,确定了指标权重。在此基础上,利用TOPSIS模型对港行上市公司的经营成本和效益进行了综合评价,从多维空间角度分析问题,为投资者提供了非常有价值的参考。
The production cost and benefit calculation of an enterprise is a comprehensive evaluation problem. It is not just a simple ranking and quantitative evaluation. A set of hard and obscure evaluation data does not make any sense to the actual benefit and performance. This study, from macroscopical to microcosmic, quantitatively evaluates the situation of the industry, proposes a system of production cost and benefit accounting based on TOPSIS, constructs the quantified index of business performance and determines the index weight. On this basis, the TOPSIS model is used to evaluate the operating costs and benefits of listed companies in Hong Kong, and to analyze the problems from the perspective of multi-dimensional space, providing investors with valuable reference.