Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/98053
標題: 以數據庫智慧系統分析企業財務績效-半導體產業為例
Intelligent Database System for Financial Performance Analysis:A Study for Semi-Conductor Industry
作者: 胡家鳳
Chia-Feng Hu
關鍵字: 股東權益報酬率;杜邦方程式;台灣經濟與金融資訊系統;Power BI;Return on Equity;DuPont Analysis;TWEFIS;Power BI
引用: 1.中文文獻 半導體產業價值鏈資訊平台http://ic.tpex.org.tw/introduce.php?ic=D000 李沃牆、郭宸臻(2010)。銀行經營績效與經營指標關聯性之研究─分量迴歸之應用。臺灣銀行季刊第六十三卷第二期,未出版,台北市。 邱庭于(2017)。財務比率與股票報酬:以電子產業為例。國立中興大學會計研究所碩士論文,未出版,台中市。 郭詠詠(2011)。運用財務指標分析雲端運算產業之競爭優勢。國立交通大學經營管理研究所碩士論文,未出版,新竹市。 陳文岷(2014)。運用Fama and French模型與財務指標建構股票投資策略之研究─以台灣五十指數成分股公司,國立臺北大學國際財務金融碩士在職專班碩士論文,未出版,台北市。 陳怡伶(2010)。以財務指標分析銀行業的競爭優勢。國立交通大學企業管理學程碩士論文,未出版,新竹市。 劉于遜(2009)。重新檢視財星百大企業之持續性競爭優勢-以財務比例作為衡量指標。國立交通大學經營管理研究所碩士論文,未出版,新竹市。 劉心陽(2014)。財務報表。Smart 智富文化(第三版)。 鐘輝龍(2009)。杜邦分析與股票報酬率及信用評等關聯性之研究。國立成功大學財務金融研究所碩士論文,未出版,台南市。 2.西文文獻 Ahmed Arif Almazari, (2012). 'Financial Performance Analysis of the Jordanian Arab Bank by Using the DuPont System of Financial Analysis,' International Journal of Economics and Finance. du Toit, E., & de Wet, J. (2007). Return on Equity: A Popular, But Flawed Measure of Corporate Financial Performance. South African Journal of Business Management, 38(1), 59-69. Tang Y.C., Liou F.M. (2010). 'Does firm performance reveal its own causes? The role of Bayesian inference', Strategic Management Journal, 31, 1, 39-57 Vuran, B. and B. Adiloglu (2010). 'Accounting variables and stock returns: Evidence from Istanbul stock exchange,' Journal of Modern Accounting and Auditing, 6(8), 38-46.
摘要: 
本研究以台灣發展重點的半導體產業為主題,並以杜邦方程式拆解出不同的財務指標,透過財務指標探究相關企業在競爭過程中如何運用企業內部資源,找出是否有營運績效優於其他同業的策略群組, 以作為台灣相關業者未來經營策略之參考。研究資料採用中興大學陳美源教授研究團隊研發的TWEFIS數據庫平台,擷取2016/03到2017/9半導體記憶體製造產業的股東權益報酬率、稅後淨利率、總資產周轉率、權益乘數等財務指標數據,並將數據匯入Power BI以視覺化呈現指標變動,讓使用者分析企業財務績效指標更有效率。透過本研究發現,數據庫分析企業財務績效可以直接或間接幫助企業快速掌握警示數據,引導企業掌握預測數據,適時管理財務專案與推動時程。

We decompose the Du Pont identity into different financial ratios. With the theme of Semi-Conductor Industry, the development of key industries in Taiwan, we use the financial ratios to figure out how the related companies exert their internal resources and whether there exists any dominant strategic group. Then, we propose some administrative advices to the managers. The data in this thesis is from Taiwan Economic and Financial Information System, which is developed by the research team of Professor Mei-Yuan Chen at the Department of Finance at National Chung Hsing University. In addition, through the DuPont equation, ROE is disassembled into profitability, operating efficiency, and financial structure. Through these three aspects, the securities analysis has its basis of company's financial status of the Semi-Conductor DRAM Industry from the first quarter of 2016 to the third quarter of 2017. Finally, the analysis of financial ratios is presented by Power BI, making it more efficient for securities analysis. Through this research, the database analysis of corporate financial performance can directly or indirectly help enterprises quickly grasp the warning data, guide enterprises to grasp the forecast data, manage financial projects and promote the time schedule in a timely manner.
URI: http://hdl.handle.net/11455/98053
Rights: 同意授權瀏覽/列印電子全文服務,2021-08-28起公開。
Appears in Collections:高階經理人碩士在職專班

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