摘要
随着生鲜电商和社区团购的兴起,我国生鲜食品消费市场规模快速扩大,冷链物流需求大涨,潜在空间巨大,冷链物流概念股价值愈发明显。文章从企业财务角度出发,选取上市公司盈利能力、资产管理能力、成长能力、分红能力等19个财务指标,运用熵值法对12家冷链物流上市企业的投资价值进行分析评价。研究结果表明,12家冷链物流上市企业内在投资价值差异较大。建议投资者在选择冷链物流企业投资时,应综合企业的盈利能力、成长能力及分红能力等指标,深入剖析指标之间的内在关系,全方位考虑进行最优投资决策。
With the rise of fresh e-commerce and community group purchase, the scale of China’s fresh food consumption market is expanding rapidly, the demand for cold chain logistics is rising sharply, the potential space is huge, and the value of cold chain logistics concept stocks is becoming more and more obvious. From the perspective of enterprise finance, this paper selects19 financial indicators such as profitability, asset management ability, growth ability and dividend ability of listed companies, and uses entropy method to analyze and evaluate the investment value of 12 cold chain logistics listed enterprises. The results show that the internal investment value of 12 cold chain logistics listed enterprises is quite different. It is suggested that when choosing the investment of cold chain logistics enterprises, investors should integrate the profitability, growth ability, dividend paying ability and other indicators of the enterprise, deeply analyze the internal relationship between the indicators, and comprehensively consider the optimal investment decision.
作者
时爱
胡亚敏
SHI Ai;HU Yamin(Business School,Jiangsu Normal University,Xuzhou 221116,China)
出处
《物流科技》
2022年第9期132-135,共4页
Logistics Sci-Tech
基金
江苏师范大学研究生科研与实践创新计划项目(2022XKT0849)。
关键词
冷链物流
物流企业
熵值法
投资价值
cold chain
logistics enterprise
entropy method
investment value
