基于层次分析法的资产剥离方案选择应用

企业资产根据它们的所起作用可以分为经营性和非经营性资产。企业资产剥离的目标主要是:改变公司市场形象,提高市场价值;摆脱经营亏损包袱,满足公司现金要求;满足企业战略的需要等。根据企业资产剥离的总目标和子目标及可供选择的剥离方案,列出总目标、子目标与备选方案的层次结构体系。用层次分析法求出各备选方案对资产剥离总目标的权重,从而得出各备选方案剥离的优先顺序。同时,资产剥离方案选择时还应和其它原则结合起来。

Applying AHP to Choose Schemes in Divestiture of Assets

Enterprise's assets can be divided into managing and non-profit making assets according to the working of them. The goal that enterprises peel off assets is mainly: Change the image of company's market, improve market value; Get rid of the burden of operating loss, meet company's cash demand; Meet the demands of business strategy etc. According to total goal and sub goal and suitable for choosing to strip the scheme that enterprise peel off assets, list total goal, sub goal and hierarchical structure system of the scheme in reserve. Ask AHP to count out every weight of the total goal to peeling off assets of scheme in reserve with the analytic approach of the level, thus draw the priority that every scheme in reserve strips. Meanwhile, the scheme should also be combined with other principles together while choosing to peel off assets.