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Journal of Control Science and Engineering
Volume 2014, Article ID 704687, 4 pages
http://dx.doi.org/10.1155/2014/704687
Research Article

An Approach to Evaluating Enterprise Financial Performance Based on the Control Inheritance of Family Businesses with Intuitionistic Fuzzy Information

Zhejiang Gongshang University, Jiaxing, Zhejiang 314003, China

Received 28 June 2014; Accepted 9 July 2014; Published 17 July 2014

Academic Editor: Xiaofei Zhao

Copyright © 2014 Hui Liu. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Abstract

We investigate the multiple attribute decision making problems for evaluating the enterprise financial performance based on the control inheritance of family businesses with intuitionistic fuzzy information. We utilize the intuitionistic fuzzy Bonferroni mean (IFBM) operator to aggregate the intuitionistic fuzzy information corresponding to each alternative and get the overall value of enterprise financial performance and then rank the enterprises and select the most desirable one(s) by using the overall value of enterprise financial performance. Finally, an illustrative example for evaluating the enterprise financial performance based on the control inheritance of family businesses is given to verify the developed approach and to demonstrate its practicality and effectiveness.