:::

詳目顯示

回上一頁
題名:以Entropy-Based TOPSIS評估臺灣食品公司經營績效
書刊名:國立虎尾科技大學學報
作者:張宗翰 引用關係史弼中
作者(外文):Chang, Tsung-hanShih, Pi-chung
出版日期:2013
卷期:31:2
頁次:頁7-25
主題關鍵詞:食品公司財務指標經營績效Food corporationFinancial ratiosOperation performanceEntropyTOPSIS
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:18
  • 點閱點閱:55
本研究採用Entropy-Based的TOPSIS法來評估台灣食品公司的經營績效,在這項研究中以台灣的13家食品公司2009年至2011年3年的20個財務指標平均值來進行評估,本研究採用Shannon's Entropy來計算客觀權重,並以TOPSIS方法所產生的排序來決定這些食品公司的經營績效。實證分析結果顯示,評估這些食品公司最重要的五個經營績效評估準則為:利息保障倍數、純益率、營業利益佔實收資本比率、稅前純益佔實收資本比率、資產報酬率;最不重要的五個評估準則分別為:應收款項收現日數、流動比率、負債佔資產比率、速動比率及每股盈餘。在13家公司中,以佳格食品股份有限公司在2009年至2011年之間擁有最好的經營績效。
This study combines the theories of entropy and TOPSIS to assess the operating performance of food corporations in Taiwan by financial statement solicited from Taiwan Stock Exchange Corporation. The objective importance weights of evaluation criteria are obtained by utilizing Shannon's entropy and the TOPSIS is used to evaluate the operating performance of feasible food corporations. Thirteen food corporations in Taiwan are evaluated with twenty financial ratios from 2009 to 2011 in this study. The analysis results reveal that the five most important criteria for evaluating the operating performance of food corporations are: interest coverage ratio, net income ratio, the business interests of the total paid-up capital ratios, profit before tax to paid-in capital ratios, return on assets. The analysis results reveal that the five least important criteria are: receivables collection days, current ratio, debt ratio, quick ratio, earnings per share. Among the thirteen food companies, Standard Foods Co., Ltd. has the best business performance from 2009 to 2011.
期刊論文
1.Ic, Y. T.(2012)。An experimental design approach using TOPSIS method for the selection of computer-integrated manufacturing technologies。Robotics and Computer-Integrated Manufacturing,28(2),245-256。  new window
2.陳文亮、陳姿樺(20080700)。應用熵值權重法與TOPSIS法於布料摺飾設計評估決策模式之研究。設計學研究,11(1),23-41。new window  延伸查詢new window
3.楊湘筑、戴劍鋒、彭克仲(20110600)。應用Entropy權重法與TOPSIS於臺灣上市食品公司財務績效評估模式之研究。臺灣農學會報,12(3),232-249。  延伸查詢new window
4.鄭慧文、林鴻柱(2011)。建立食品產品驗證救濟制度之芻議。醫事法學,18(2),30-40。new window  延伸查詢new window
5.張永欣(1991)。台灣食品工業的過去、現在與未來。科學月刊食品科技專輯,254,31-38。  延伸查詢new window
6.劉文卿、鐘冠智(20090900)。使用乏析應變數企業信用模型建置與驗證--以塑化業及食品業為例。管理科學與統計決策,6(3),24-34。new window  延伸查詢new window
7.萬絢、閻嘉義(20090100)。以亂數基礎分類法和Fuzzy-C-means分群法分析土石流判釋問題。水保技術,4(1),37-46。  延伸查詢new window
8.侯如真、鄭克聲(20030600)。訊息熵應用於雨量站網評估之理論探討。臺灣水利,51(2)=202,10-21。  延伸查詢new window
9.徐天佑(20080600)。運用訊息熵理論驗證區域環境中城鎮系統之人口發展與變化--以桃園地區為例。環境教育學刊,8,1-10。new window  延伸查詢new window
10.彭康麟(20051000)。決策不確定之衡量--Shannon熵之應用。明新學報,31,171-181。new window  延伸查詢new window
11.Simonelli, M. R.(2005)。Indeterminacy in portfolio selection。European Journal of Operational Research,163,170-176。  new window
12.楊鈺池、沈克勇(20090900)。應用熵值法與灰關聯分析法實證貨櫃碼頭場站機具作業效率之比較分析。航運季刊,18(3),37-54。new window  延伸查詢new window
13.許晉雄、鄒慶士(20090600)。多準則投資組合最佳化分析:結合K-MOPSO及TOPSIS。東吳經濟商學學報,65,109-138。new window  延伸查詢new window
14.Torlak, G.、Mehmet, S.、Mehmet, S.、Selim, Z.(2011)。Analyzing business competition by using fuzzy TOPSIS method: An example of Turkish domestic airline industry。Expert Systems with Applications,38(4),3396-3406。  new window
15.Chu, T.-C.(2002)。Selecting Plant Location via a Fuzzy TOPSIS Approach。Int J Adv Manuf Technol,20,859-864。  new window
16.Krohling, R. A.、Campanharo, V. C.(2011)。Fuzzy TOPSIS for group decision making: A case study for accidents with oil spill in the sea。Expert Systems with Applications,38(4),4190-4197。  new window
17.Tsaur, R. -C.(2011)。Decision risk analysis for an interval TOPSIS method。Applied Mathematics and Computation,218(8),4295-4304。  new window
18.Wang, J.、Fan, K.、Wang, W.(2010)。Integration of fuzzy AHP and FPP with TOPSIS methodology for aeroengine health assessment。Expert Systems with Applications,37(12),8516-8526。  new window
19.李元和、梁立衡(20080300)。臺灣企業財務危機預警模型之實證研究。華人經濟研究,6(1),24-44。new window  延伸查詢new window
20.陳雪芳、李天行、邱志洲(20100900)。結合財務比率、智慧資本與公司治理指標於企業危機預警模式之建構。電子商務研究,8(3),349-377。new window  延伸查詢new window
21.Sun, C. C.、Lin, G. T. R.(2009)。Using Fuzzy TOPSIS Method for Evaluating the Competitive Advantages of Shopping Websites。Expert Systems with Applications,36(9),11764-11771。  new window
22.Wang, T. C.、Chang, T. H.(2007)。Application of TOPSIS in Evaluating Initial Training Aircraft under a Fuzzy Environmen。Expert Systems with Applications,33(4),870-880。  new window
23.陳瀚凱、管倖生(20070600)。以信息熵理論探討視覺特徵信息對審美性與注目性之影響--以海報設計為例。設計學報,12(2),53-70。new window  延伸查詢new window
24.Dagdeviren, M.、Yavuz, S.、Kılınç, N.(2009)。Weapon selection using the AHP and TOPSIS methods under fuzzy environment。Expert Systems with Applications,36(4),8143-8151。  new window
25.Wang, Y. M.、Elhag, T. M. S.(2006)。Fuzzy TOPSIS method based on alpha level sets with an application to bridge risk assessment。Expert Systems with Applications,31(2),309-319。  new window
26.Blum, M. P.(1974)。Failing Company Discriminant Analysis。Journal of Accounting Research,12(1),1-25。  new window
27.Beaver, W. H.(1966)。Financial Ratios as Predictors of Failure。Journal of Accounting Research,4(3),71-111。  new window
28.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
29.Deng, Hepu、Yeh, Chung-Hsing、Willis, Robert J.(2000)。Inter-company comparison using modified TOPSIS with objective weights。Computers & Operations Research,27(10),963-973。  new window
30.Shih, Hsu-Shih、Shyur, Huan-Jyh、Lee, E. Stanley(2007)。An Extension of TOPSIS for Group Decision Making。Mathematical and Computer Modelling,45(7/8),801-813。  new window
31.Wang, J.-W.、Cheng, C.-H.、Huang, K.-C.(2009)。Fuzzy hierarchical TOPSIS for supplier selection。Applied Soft Computing,9(1),377-386。  new window
32.Shannon, Claude E.(1948)。A Mathematical Theory of Communication。The Bell System Technical Journal,27(3),379-423。  new window
會議論文
1.顏榮祥、王少安(2005)。國內金融控股公司經營績效評估--熵理論與灰關聯分析之應用研究。2005年第三屆『管理思維與實務』學術研討會。台北市:銘傳大學。  延伸查詢new window
2.Chang, T.-H.、Yang, P.-J.(2012)。Grey Relation Analysis with Entropy Analysis to Evaluate the Performance of the Light-Emitting Diode Corporations in Taiwan。2012 International Symposium on Business and Management。Hong Kong, China。  new window
研究報告
1.葉惠中(200510)。修正訊息熵應用於降雨現象與特性之研究。  延伸查詢new window
學位論文
1.方柏人(2011)。運用Kano與Refined Kano模式探討企業導入QR Code對服務品質之影響(碩士論文)。朝陽科技大學。  延伸查詢new window
2.汪孟儀(2008)。台灣食品產業和塑膠產業上市公司風險承擔之研究(碩士論文)。朝陽科技大學。  延伸查詢new window
3.柯汝南(2007)。全球化下統一集團的兩岸佈局策略(碩士論文)。中興大學。  延伸查詢new window
4.陳致維(2009)。赴大陸投資對出口與就業間關係:以台灣食品業為例(碩士論文)。虎尾科技大學。  延伸查詢new window
5.劉家佑(2005)。理想解類似度偏好順序評估方法之延伸及其應用(碩士論文)。淡江大學。  延伸查詢new window
6.楊奇達(2005)。訊息熵輔助之基因演算法用於求解非線性混合整數問題(碩士論文)。國立清華大學。  延伸查詢new window
7.蘇永裕(2004)。應用熵權重法與灰色理論於產品設計之研究(碩士論文)。國立成功大學。  延伸查詢new window
8.葉聰諭(2009)。以熵值法訂定全國無障礙人行道評鑑項目權重之可行性評估(碩士論文)。逢甲大學。  延伸查詢new window
9.黃聖翔(2011)。TFIDF與熵值法在支援向量機上分類評估-以統計試題為例(碩士論文)。國立臺北科技大學。  延伸查詢new window
10.劉錫培(2006)。手工具產業外包模式之研究--以A公司為例(碩士論文)。中興大學。  延伸查詢new window
11.包昇平(2004)。都市防災避難據點適宜性評估之研究--以嘉義市為例(碩士論文)。國立成功大學。  延伸查詢new window
12.陳冠傑(2004)。應用近似最佳解績效排序法於多目標設計決策之研究(碩士論文)。國立成功大學。  延伸查詢new window
圖書
1.陳國隆(2011)。2011年食品產業年鑑。新竹市:食品工業發展研究所。  延伸查詢new window
2.Shannon, C. E.、Weaver, W.(1947)。The Mathematical Theory of Communication。Urbana, IL:The University of Illinois Press。  new window
3.Zeleny, M.(1982)。Multiple Criteria Decision Making。New York:North-Holland。  new window
4.Hwang, Ching-Lai、Yoon, Kwangsun(1981)。Multiple Attribute Decision Making Methods and Applications A State-of-the-Art Survey。Springer-Verlag。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE