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Research On Yanjing Beer Financial Risk Management Based On TOPSIS Method Of Entropy Weight

Posted on:2024-06-05Degree:MasterType:Thesis
Country:ChinaCandidate:Z Q LiuFull Text:PDF
GTID:2569307055479224Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
China has always been a global beer consumption country,and the market consumption demand is strong.With the increase of income,more and more young people have joined the ranks of consumers,and people’s demand for beer is becoming more and more high-quality,personalized and diversified.The sales volume of high-end products has increased significantly,low-end products have gradually been eliminated,the beer market has gradually moved towards high-end,various beer companies have launched a variety of new high-end beers,and high-end products of thousand-yuan beer have emerged,constantly deepening the trend of high-end beer.In the process of facing upgrading,beer companies urgently need to face up to their own financial risks,evaluate their ability to deal with financial risks,and control and prevent financial risks,in order to become a market that responds to the changing future.This paper selects Yanjing Beer,a representative enterprise in the beer industry,as the case study object,in the research process,the use of literature research,case analysis and quantitative analysis method to study the financial risk management of Yanjing Beer.Firstly,the theory of financial risk management and the corresponding theoretical basis are expounded,and secondly,after introducing the overview of Yanjing Beer,the financial risks of Yanjing Beer are analyzed in detail,and the financial risks of Yanjing Beer are identified from four aspects: financing risk,investment risk,operation risk and allocation risk.Thirdly,by selecting the relevant financial data in Yanjing Beer’s 2017-2022 financial statements,and starting from the four perspectives of financing,investment,operation and allocation,the first-level indicators are set,and the entropy weight TOPSIS analysis method is used to determine the corresponding weights of the second-level financial indicators,and a financial risk evaluation index system is established to measure the financial risk level of Yanjing Beer in the past six years and evaluate it.Finally,according to the evaluation results,preventive countermeasures are proposed from the four perspectives of financing,investment,operation and distribution,so as to control and prevent their financial risks,enhance their financial competitiveness,and provide reference for other enterprises in the same industry.
Keywords/Search Tags:Yanjing beer, financial risk, entropy TOPSIS method
PDF Full Text Request
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