Financial Performance Evaluation Of S Express Company Based On AHP-Factor Analysis

In recent years,the rapid development of e-commerce has driven the rapid development of logistics enterprises.Logistics enterprises have had a certain development,but compared with other more mature industries,the logistics industry in our country is still in the process of development of the starting stage,the various systems have not been improved,the market system has not been constructed perfect,logistics industry also needs to upgrade and transform the overall,establish a sound industry order.Therefore,how to establish a scientific and reasonable performance evaluation system is of great significance for logistics enterprises,so as to obtain the shortcomings of enterprises in performance,so as to continuously improve the development order of the whole industry and enhance the competitiveness of the whole industry.Enterprise managers need to fully understand the development of the company,and take corresponding management measures based on the results of performance evaluation,in order to make the steady development of the enterprise.In this thesis,S Company is taken as the research object,and on the basis of Harvard analysis framework,the overall situation of the enterprise is viewed,and the financial performance evaluation is carried out based on this.In this thesis,the analytic hierarchy process is used to select financial performance evaluation indicators,remove the smaller weight indicators,build a new financial performance evaluation system,and conduct quantitative and qualitative analysis of the financial performance of S company.Firstly,the accounting analysis is carried out from three perspectives of accounting policy selection,accounting estimation identification,evaluation and information disclosure quality.The key items such as fixed assets and R&D expenses are mainly selected for evaluation.Secondly,based on the horizontal analysis of the enterprise’s financial development ability,operation ability,profitability and debt paying ability,it is found that S Company performs well in profitability,but ranks relatively low in debt paying ability and operation ability.Through the longitudinal analysis of the financial data in recent five years,the problems are found.Thirdly,the strategy of S Company is analyzed from the macro environment and the internal environment of the enterprise.S company is in the leading position in the industry from the perspective of scientific and technological innovation.Finally,the enterprise’s future development prospects and risk prospects are predicted.From the perspective of enterprise managers,this thesis finds that S Company has problems such as low staff quality,low turnover rate of receivables and weak debt paying ability.At last,it puts forward the corresponding optimization plan to improve the company’s training mechanism,improve the receivables management ability and improve the utilization rate of funds,so as to promote the healthy and sustainable development of the enterprise in the future.This thesis constructs a new index system of financial performance evaluation of logistics industry through analytic hierarchy process,hoping to provide a new reference for future development of logistics industry.