Vol. 3 No. 1 (2026)

Research Article

Construction and Empirical Analysis of an AHP-Based Decision Model for Enterprise Accounts Payable Clearance

Published 2026-01-31

  • chuangang Li
    • ,
  • lina Che

chuangang Li
Nanfang College Guangzhou image/svg+xml

lina Che


Abstract

Taking the accounts payable of A Power Grid Enterprise as the research object and combining value chain theory, this study selects the Analytic Hierarchy Process (AHP) as the method to determine the weight of factors influencing accounts payable payment. It constructs a payment decision model for accounts payable to provide risk warning references for accounts payable management. The model's operability is tested through a practical case application, aiming to offer ideas and references for improving accounts payable management in similar enterprises.

Keywords

Account Clearance; Accounts Payable; Analytic Hierarchy Process (AHP)

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References

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