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 en
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 TWN
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
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/92050 )

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