专英小组作业沃尔比重财务绩效分析课件

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,Click to edit Master title style,Click to edit Master text styles,Wall Proportion of Airline Performance Evaluation and Analysis,Wall Proportion of Airline Per,Calculate the formula aspects,Give the weights,Scoring Rules,Entropy weight Method,Content analysis,Factor Analysis,Wall-proportion method,Wall proportion of airline performance evaluation and analysis,Overview,History methods,Wall proportion,Advantage and disadvantage,Ideas of,analysis,Procedures of Wall-proportion,Easy to operate,The definition and importance of Airlines operating results evaluation,Calculate the formula aspe,2,Overview,Airlines operating results evaluation,is the main economic indicators of the airline companies operating conditions.,How does scientificly and accurately evaluate the listing of airline performance,analyze the pros and cons of business management both have important theoretical and practical significance.,The evaluation data of the operating results,mainly from the companys,financial reports,and,business performance indicators.,OverviewAirlines operating res,3,1,、,History methods of airlines performance evaluation,(,1,),Entropy Method,(,2,),Content analysis,(,3,),Factor Analysis,(,4,),Wall-proportion method,1、History methods of airlines,4,(1)Entropy Method,Ideas of Analysis.,Entropy weight method overcomes the traditional method for determining the evaluation indexes weight factor of subjective factors.,But there are many factors that influence the performance of airlines,such as the geographic location of airlines,flight route network,enterprise human resources,these both will have effects on the airline company produces,therefore,this method needs to be further in-depth and perfect,.,(1)Entropy MethodIdeas of Ana,5,(2)Content analysis,Ideas of Analysis.,The advantage of Content analysis is objective,it requires researchers to step by step according to a pre-set plan,and researchers subjective attitude is not easy to affect the results of the study.,The disadvantage of the content analysis method is also the objectivity,and more structured,in accordance with a plan to implement,to judge index system has been recorded.Besides,the reliability of the final judgment is also problems to be faced.,(2)Content analysisIdeas of A,6,(3)Factor Analysis,Ideas of Analysis.,Advantages:Factor analysis can simplify the system structure,and able to identify the links between them and the inherent regularity in the analysis of multivariable systems.,Disadvantages:Not easy to determine the related factors,,,and it also has difficulty in classifying factors which have similar system nature.,(3)Factor AnalysisIdeas of An,7,(4)Wall-proportion method,Wall-proportion method is the combined ratio evaluation system proposed by the United States,Alexander Wall in 1928.It combines the selected financial ratios with linear relationship and respectively gives score proportion of each financial ratio,and then compared with the standard ratio to determine the index score and the cumulative scores of the overall target thus evaluates credit level of business.,(4)Wall-proportion methodWall,8,(4)Wall-proportion method,Wall proportion method can adapt to the diversity and comprehensive of evaluation.Using it to evaluate the airline business performance,it can comprehensively reflect the airlines operating results.,(4)Wall-proportion methodWall,9,2,、,Wall-proportion method,(1)Ideas of analysis,:,Using conventional ratios and using the advanced level of the indicators of the industry as a standard value,and indicators combined with a linear relationship.Then give the respective proportion of the fraction,by comparing the actual values with the standard ratio to determine the index score and over all the cumulative scores of the indicators,to evaluate business performance,.,2、Wall-proportion method(1)Ide,10,(,2,),Steps are as follows,:,1)Airlines operating performance indicators and evaluation system.,Static indicators:,Asset net profit margin /Current ratio /Debt ratio,Dynamic indicators,:,The growth rate of main business income /,Total asset turnover ratio/The accounts receivable turnover ratio /The inventory turnover ratio/Net assets growth ratio /The net profit margin growth ratio,(2)Steps are as follows:,11,2),Determination of standard value,3)the weights of Index value,4)Calculating comprehensive,evaluation value:,Comprehensive evaluation value=(weight,relationship ratio),(,relationship ratio in general is the actual value divided by the standard value,),2)Determination of standard va,12,3,、,The advantages and disadvantages of Wall-proportion grading method,(1)The,advantages,of the Wall-scoring applications,Unrelated financial indicators in accordance with the weight to be integrated linkage,,,and make the comprehensive evaluation be possible.,(2)The,disadvantages,of the Wall-scoring applications,Calculate the formula aspects,Give the weights,Scoring Rules,3、The advantages and disadvant,13,Summary,Overall,using Wall-proportion method to evaluate
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