Enhanced group decision-making framework for financial performance evaluation of high-tech enterprises under interval neutrosophic environment

Abstract

The financial performance of enterprises has always been the key to their survival and development, especially for high-tech enterprises. Evaluating the financial performance of high-tech enterprises is beneficial for the management department to accurately understand the financial situation of the enterprise, timely identify financial problems, and study solutions based on this; On the other hand, the scientific evaluation of enterprise performance also provides useful assistance for other stakeholders such as the government, creditors, and enterprise employees to exercise their rights. With the development of the times and the progress of society, high-tech enterprises have developed rapidly. Studying the financial performance of high-tech enterprises has important theoretical and practical significance. The financial performance evaluation of high-tech enterprises is a classical MAGDM problems. Recently, the TODIM (TODIM) and (grey relational analysis) GRA technique has been employed to cope with MAGDM issues. The interval neutrosophic sets (INSs) are employed as a tool for characterizing uncertain information during the financial performance evaluation of high-tech enterprises. In this manuscript, the interval neutrosophic number TODIM-GRA (INN-TODIM-GRA) technique is implemented to solve the MAGDM under INSs. In the end, a numerical case study for financial performance evaluation of high-tech enterprises is employed to validate the proposed technique.