查詢結果分析
來源資料
頁籤選單縮合
題 名 | 臺灣地區上市塑膠工業財務績效評估之研究=The Research of Financial Performance of Listed Plastic Industry in Taiwan |
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作 者 | 黃小玉; | 書刊名 | 德明學報 |
卷 期 | 19 2002.06[民91.06] |
頁 次 | 頁71-86 |
分類號 | 494.7 |
關鍵詞 | 集群分析; 區別分析; 因素分析; 財務績效; Cluster analysis; Discrimination analysis; Factor analysis; Financial performance; |
語 文 | 中文(Chinese) |
中文摘要 | 企業財務績效關係到公司的生存與未來發展,也影響投資人之投資決策,而財務 績效的好壞,是否能找出影響之原因和評估之方法,予以客觀呈現呢?故本研究以21家臺 灣地區塑膠工業上市公司為研究對象,蒐集85年至89年之資料,計算26項平均財務比率, 進行集群分析,之後以兩次因素分析萃取出四個代表性變數,進行區別分析,藉以鑑定分 群的穩定性,並利用多重比較法探討各集群之績效差異,並將表現較佳和較差公司之近況 加以描述。 實證結果:集群分析結果將樣本分為三群,表現較佳為臺聚、亞聚、福聚、聯成及恆大 公司,表現較差為尚鋒公司;因素分析結果顯示評估企業之財務績效,主要係衡量償債能 力、獲利能力、財務結構及經營週轉能力等四大構面;區別分析結果正確區別率為100﹪, 表示分群穩定性極高。 |
英文摘要 | The growth and future development in business are depend on financial performance of the company as well as the investment decision by investors. Can we find the solution for the evaluation of financial performance? The study including the calculation of twenty-six financial ratios and cluster analysis, then choose four representative variables from two time factor analysis in the sample of twenty-one listed plastic companies from 1996 to 2000. Therefore we can process discrimination analysis to evaluate the stable, use multiple comparative methods to study performance variance and describe the better and worse performance in the sample companies. Results: The three groups of sample companies in cluster analysis, the better performance companies are including USI Far East Co., Asia Polymer Co., Taiwan Polypropylene Co., Union Petrochemical Co. and Universal Co. and the worse performance company is Sun Home Co.; The factor analysis is the evaluation of liquidity ability, profit ability, financial structure and operation ability in business; The 100% correct discrimination ratio of discrimination analysis represents more stable in the group sample. |
本系統中英文摘要資訊取自各篇刊載內容。