2021
DOI: 10.3233/jifs-189901
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Entropy weight TOPSIS evaluation of enterprise internal control quality based on fuzzy matter-element model

Abstract: A TOPSIS evaluation index system of entropy weight of enterprise internal control quality based on fuzzy matter-element model was established to master the enterprise internal control quality comprehensively and analyze its influences on enterprise innovation performance accurately. Firstly, a composite fuzzy matter-element model was established based on the fuzzy matter-element theory. Secondly, weights of evaluation indexes were determined by the entropy weight method. Thirdly, the concept of relative closen… Show more

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Cited by 3 publications
(3 citation statements)
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“…After using the entropy weight method to obtain the weight of each evaluation index of the government-enterprise cooperation model, the TOPSIS method can be used to approximate the ideal solution ranking [30]. Its arithmetic derivation steps are as follows:…”
Section: Methodology For the Assignment Of Evaluation Indicatorsmentioning
confidence: 99%
“…After using the entropy weight method to obtain the weight of each evaluation index of the government-enterprise cooperation model, the TOPSIS method can be used to approximate the ideal solution ranking [30]. Its arithmetic derivation steps are as follows:…”
Section: Methodology For the Assignment Of Evaluation Indicatorsmentioning
confidence: 99%
“…Finally, from the ideological point of view, the company executives should firmly support the establishment of the structure of the full-cost refinement of the control system, and require the business departments to be unified in their thinking, attach great importance to and actively cooperate with the implementation of all kinds of cost management initiatives, and to give the lead department a larger assessment authority and incentive authority, and to form a fixed cycle of reporting decision-making mechanism. Only the enterprise organization as a solid guarantee, the establishment of the management structure of the full cost refinement control system management structure has the basis for stable development [16][17][18].…”
Section: Control System Architecturementioning
confidence: 99%
“…It is essential to select the appropriate weight determination method and index evaluation model. e methods to determine the index weight include entropy weight method [12,13], analytic hierarchy process (AHP) [14], best-worst method (BWM) [15], fuzzy best-worst method (FBWM) [16,17], etc. e entropy weight method is to weight the indexes on the premise that the level of evaluation indexes is very different.…”
Section: Introductionmentioning
confidence: 99%