Multicriteria graphical‐analytical evaluation of the financial state of construction enterprises

Abstract

Complex evaluation of the effectiveness of financial activities of construction enterprises may be made by multicriteria methods. As a result of calculations, the priority order of the considered objects can be established. A more thorough analysis reveals that the above methods do not take into consideration the effect of the components of a particular evaluation method on the result obtained. This can be achieved only if multicriteria evaluation is based on graphical‐analytical approach. In this case, the reasons why some of the compared alternatives get lower ranks than others can be clearly demonstrated and some effective measures can be provided for improving the situation.

Santrauka

Statybos imoniu finansines veiklos efektyvuma kompleksiškai galima ivertinti taikant daugiakriterinius metodus. Tokiu skaičiavimu rezultatas ‐ prioritetine nagrinejamu objektu eile. Išsamesne analize rodo, kad šie metodai neišryškina sudetiniu vertinimo būdo komponentu itakos bendram vertinimo rezultatui. Ši galimybe atsiveria tada, kai daugiakriterinis vertinimas remiasi grafine ir analitine interpretacija. Tokiu atveju galima akivaizdžiau nustatyti lyginamu variantu žemesnio reitingo priežastis ir numatyti veiksmingesne padeties gerinimo priemone.

Keywords:

• construction enterprises
• financial criteria
• multicriteria evaluation
• graphical‐analytical interpretation of the results

Reikšminiai žodžiai:

• statybos imones
• finansiniai rodikliai
• daugiakriterinis vertinimas
• grafine ir analitine rezultatu interpretacija