| Animal husbandry is related to the national economy and people’s livelihood industry,but also the country has been focusing on the industry.In the past,China’s animal husbandry has the characteristics of low industry concentration and high breeding cost.In recent years,under the encouragement of national policies and their own efforts,the scale level of animal husbandry has been continuously improved,and gradually entered the stage of high-quality development.In this context,the performance evaluation of animal husbandry enterprises has practical significance.Through the financial performance evaluation,the company can not only summarize the past operation,but also find the deficiencies in the operation,helping the enterprise to continuously improve its sustainable development ability.This paper takes Muyuan Co.,Ltd.as an example,uses the efficacy coefficient method to evaluate its financial performance,and then gives a specific path to improve the financial performance of Muyuan shares according to the evaluation results.Firstly,based on the research background and significance of this paper,review the literature at home and abroad;secondly,define the relevant concepts of financial performance and provide theoretical support for the animal husbandry and husbandry,select the most representative evaluation index by combining entropy method and correlation analysis,and calculate the comprehensive index evaluation index.The study found that: in the financial performance of Muyuan shares,the profitability and development ability of the industry to reach a good value;the solvency is in the level of the industry average;and the operating capacity is in the industry poor value.According to the above results,targeted management suggestions such as product structure diversification,reducing production cost,scientifically predicting financing demand,optimizing enterprise debt structure,broadening sales channels,and enhancing product added value are put forward. |
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