Author(s)

Hewei Xu ¹

Affiliation(s)

¹ School of Accounting, Jilin University of Finance and Economic, Changchun, 130117, China

Corresponding Author

Hewei Xu

ABSTRACT

With the increasing of Chinese aging, but also with the rapid development of pharmaceutical enterprises, the country for pharmaceutical enterprise control is more strict, in this case, this text need to pay attention to the development of pharmaceutical enterprises, especially from the aspects of pharmaceutical enterprise financial performance data analysis, to better development of pharmaceutical enterprises. With the continuous development and progress of the society, residents 'ability to pay has increased, their health awareness has been continuously strengthened, and the country's control over the pharmaceutical industry has become more strict. The influence of various factors makes the demand of the pharmaceutical industry only increase but not decrease. The pharmaceutical industry has gradually become a vigorously supported industry in China, and is closely related to the people, and is one of the important industry pillars in China.

KEYWORDS

Financial performance analysis; entropy method; coefficient of variation method; Lagrange multiplier method

CITE THIS PAPER

Hewei Xu, Financial performance evaluation of listed companies in a-share pharmaceutical industry—A model based on entropy method-coefficient of variation method. Accounting, Auditing and Finance (2023) Vol. 4: 18-26. DOI: http://dx.doi.org/10.23977/accaf.2023.040304.

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