基于AHP的煤炭企业信用全过程管理绩效评价

煤炭企业中信用政策应用普遍,应收账款占企业资产比重逐年增加,因此,煤炭企业对信用管理水平的评价意义重大。论文在梳理国内外信用管理绩效评价研究成果的基础上,运用层次分析法,基于信用全过程管理,从事前、事中、事后三个层面构建绩效评价指标体系,并结合A煤炭企业信用管理情况进行评价,以期提高A企业的信用管理水平,促进企业发展。

The Performance Evaluation of the Whole Process Credit Management in Coal Enterprises Based on AHP

The application of credit policy is common in coal enterprises,and accounts receivable accounts for an increasing proportion of assets in enterprises year by year.Therefore,it is significant for coal enterprises to evaluate the level of credit management.Based on sorting out the research results of performance evaluation of credit management at home and abroad,the paper uses the hierarchical analysis method to construct a performance evaluation index system based on the whole process credit management at three levels:before the event,during the event and after the event,and evaluates the credit management situation of A Coal Enterprise,so as to improve the credit management level of A Enterprise and promote the development of the enterprise.