Abstract: The financial management capability of enterprises, as an important component of their soft power, has a decisive impact on the success or failure of their operations. In the increasingly fierce market competition, enterprises must continuously improve their financial management capabilities in order to ensure efficient operation and achieve better economic benefits. Insufficient financial management capabilities in enterprises can seriously affect the stability of production and operation, hinder the realization of profits, and hinder the long-term development of enterprises. In order to better improve the financial management level of enterprises and promote the standardization of financial management, it is necessary to use scientific techniques to evaluate the financial management ability of enterprises, so as to accurately grasp the key links in the financial management process of enterprises and implement targeted effective measures. The enterprise financial management capability evaluation is a classical multiple attribute group decision making (MAGDM). In recent years, the MAGDM problem has become an important research field in modern decision science. This paper extends the EDAS technique to the 2-tuple linguistic Pythagorean fuzzy sets (2TLPFSs). On the basis of the original EDAS technique, 2-tuple linguistic Pythagorean fuzzy number EDAS (2TLPFN-EDAS) technique based on cosine similarity measure (CSM) and Hamming distances is managed for MAGDM. Finally, a case study for enterprise financial management capability evaluation and some comparative analysis with the other techniques show that the new technique proposed in this paper is effective, reasonable and accurate. The main contribution of the paper is summarized: (1) the 2TLPFN-EDAS technique based on CSM and Hamming distances is managed for MAGDM under 2TLPFSs; (2) The entropy is employed to manage the attribute weight based on cosine similarity measure(CSM) and Hamming distances under 2TLPFSs; (3) the 2TLPFN-EDAS technique is employed for enterprise financial management capability evaluation and were compared with some existing techniques; (4) Through the comparison, it is found that 2TLPFN-EDAS technique for enterprise financial management capability evaluation proposed are effective.
Keywords: Multiple attribute group decision making (MAGDM), 2-tuple linguistic Pythagorean fuzzy sets (2TLPFSs), EDAS technique, financial management capability
