以AHP层次分析法评价雅戈尔海外收购综合绩效

从盈利能力、偿债能力、软实力三个层面,使用层次分析法,综合评价雅戈尔海外收购的绩效。综合绩效排序显示雅戈尔实施海外收购后的实力比并购前弱,尤其是收购当年实力最差,之后呈现改善趋势。但2010年绩效排在2009年之后,说明企业发展出现瓶颈。从各项能力排序看出企业盈利能力在并购之后确有提高;偿债能力却越来越弱,2010年最弱;而企业软实力在逐步提高。

In the AHP hierarchy analysis to evaluate the comprehensive performance of Youngor＇s overseas acquisition

This article uses the analytic hierarchy process to evaluate comprehensively the Youngor’s performance of the overseas acquisition,from three dimensions:profitability,debt-paying ability and soft power.Comprehensive performance ordering shows that Youngor’s economic strength is weaker,especially in the year when it finish the overseas acquisition,and then it presents a improving trend.Other capacity ordering indicates the enterprise profitability has got enforced after the overseas acquisition,but the debt-paying ability is getting worse and worse,especially in the year of 2010,and the enterprise soft power is getting improved gradually.