摘要
基于居家养老服务上市公司披露的财务数据,采用SPSS 25.0软件,运用主成分分析法对45家提供居家养老服务的上市公司的资产增长率、资产利润率、资产周转率、流动资产周转率、营业收入增长率、应收账款周转率、应付账款周转率、存货周转率、主营业务收入增长率以及资产负债率10个衡量企业财务绩效指标进行降维处理,使企业自身及其上下游合作者能够更简便快捷得了解企业业绩状态。
The financial data disclosed by the listed companies of home care services are used as the basis for data processing.Through principal component analysis and SPSS 25.0 software,the financial performance indicators of 45 listed companies with family pension are reduced in dimension.Financial indicators include asset growth rate,asset profit rate,asset turnover rate,current asset turnover rate,operating income growth rate,accounts receivable turnover rate,accounts payable turnover rate,inventory turnover rate,main business income growth rate and asset-liability ratio.After this operation,enterprises and partners will be more easily aware of the financial problems of enterprises,and make timely plan adjustments.
作者
贾鸿飞
孙利辉
孙翠华
JIA Hong-fei;SUN Li-hui;SUN Cui-hua(Management.Science and Engineering,Business School,Qingdao University,Qingdao 266061,China)
出处
《青岛大学学报（自然科学版）》
CAS
2021年第4期133-137,143,共6页
Journal of Qingdao University(Natural Science Edition)
基金
青岛市社科规划项目(批准号:QDSKL1801077)资助。
关键词
主成分分析
居家养老服务供应链
财务绩效指标
principal component analysis
home care service supply chain
financial performance indicators
作者简介
通信作者:孙利辉,女,博士,教授,主要研究方向为博弈论与机制设计。E-mail:755177622@qq.com。
