教師資料查詢 | 類別: 會議論文 | 教師: 廖述賢 LIAO SHU-HSIEN (瀏覽個人網頁)

標題:TOPSIS method approach on the optical industry for key performance index developmenet
學年99
學期2
發表日期2011/05/21
作品名稱TOPSIS method approach on the optical industry for key performance index developmenet
作品名稱(其他語言)
著者Liao, Shu-hsien; Hsiao, Pei-Hsiao
作品所屬單位淡江大學管理科學學系
出版者Tamsui, Taipei: Tamkang University, Department of Management Sciences and Decision Making
會議名稱2011 Internatuonal Conference in Management Sciences and Decision Making
會議地點Danshui, New Taipei City, Taiwan
摘要The performance of running a business generally shows on the financial statements, thus this research is targeted at the five listing companies in the Taiwan Stock Exchange as the counter parties, whose business scopes are optical manufacture; we treat the financial ratios as research variants, and apply the TOPSIS method of the Multi-attribute analysis to construct the evaluation mode of business performance.
From the retrospection of all relative documents, we found the fmancial ratios derived from the financial statements analysis sufficient to evaluate the Enterprises running performances; extracts the financial indexes, let each index not only describe the Enterprise's characteristics, but also explicitly reveal the features of financial ratios, in order to get better analysis results. First of all, this research chooses the financial ratios total 5 categories 10 items, e.g. profitability, solvency, capacity, developing power and cash flow 5 categories; it can extract representative indexes out from these 10 fmancial ratios, then apply Entropy method to calculate the object weight of each evaluated attributes, meanwhile we can use the TOPSIS method developed by Deng et al. (2000) to figure out the performance sorting of the 5 financial ratios.
This research result reveals that the top ones of each ratio category are different, which means the performance presentation of each evaluated counter party in every ratio category does not uniform, and the fmancial problem each identity should solve is different. From this, we can understand the main problems of each company financial management. And refer to this result; we can draft the improvement strategy for this.
關鍵字TOPSIS;Key performance index;Multi- Attribute Analysis;Financial Ratio
語言英文
收錄於
會議性質國際
校內研討會地點淡水校園
研討會時間20110521~20110521
通訊作者
國別中華民國
公開徵稿Y
出版型式
出處Proceedings of the 2011 International Conference in Management Sciences and Decision Making=2011年管理科學與經營決策國際學術研討會論文集, pp.433-440
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