臺灣博碩士論文加值系統

To diagnose financial performance in the businesses, the study will aim at five financial aspects for analysis (they are profitability analysis, growth analysis, productivity analysis, activity power analysis, and stability analysis). From the financial statement of business operation characteristics, we have selected eighteen major financial items of major financial ratios for comparative analyses.
To verify the practicality of these five financial aspects, we have selected two listed enterprises firms as AUO and CPT to conduct case analyses and comprehensive analyses.

The study shows that although the supplies the TFT LCD exceed demands and there is widespread recession in TFT LCD industry in recent years, the financial ratios of AUO remain much better than that of CPT. And the financial ratio of AUO are also considered more stable than that of CPT. In comparison, the benefit ability of CPT declines year by year in the past few years, especially in 2005. In 2005, CPT the profitability severity of CPT worsens, and has indicated financial crisis.

The conclusions of the present study function as a handy reference in relevant studies and policy-making to academic, financial, industrial spheres, investors, creditors, and government organizations. In practice, lots of restrictions remain. At the moment, amidst the prolonged slowdown of the industry, entrepreneurs are subject to heavy risks of financial crises to be further concluded in the study: And it is imperative to establish precautious alarms against these financial crises.

Contents
Abstract( in Chinese)……………………………………………………………… i
Abstract( in English)……………………………………………………………… ii
Acknowledgment……………………………………………………………………… iii
Content…………………………………………………………………………………… iv
Table Lists……………………………………………………………………………… vi
Figure Captions……………………………………………………………………… vii
Chapter 1 Introduction…………………………………………………………… 1
1.1 Background and Motive……………………………………………… 1
1.1.1 Background…………………………………………………………… 1
1.1.2 Motive………………………………………………………………… 2
1.2 Objectives…………………………………………………………………… 3
1.3 Scope………………………………………………………………………… 3
1.4 Dissertation Outline and Research Procedure……………………………… 4
1.4.1 Dissertation Outline…………………………………………………… 4
1.4.2 Research Procedure…………………………………………………… 5
Chapter 2 Literature Reviews…………………………………………………………… 6
2.1 Definition of Financial Crisis and Reference………………………………… 6
2.2 Financial Statement Analysis Dimension…………………………………… 10
2.2.1 Financial Statement Analysis……………………………………… 10
2.2.2 Selection of Financial Analysis Dimension and Its Meaning 13
2.3 Development and Process in Taiwan LCD Industry……………… 18
Chapter 3 Research Methods…………………………………………………… 20
3.1 Sample………………………………………………………………………… 20
3.2 Data Source………………………………………………………………… 20
3.3 Methods…………………………………………………………………… 21
3.4 Analysis Tools…………………………………………………………… 22
Chapter 4 Cases Description……………………………………………………… 25
4.1 AU Optronics………………………………………………………………… 25
4.1.1 About AUO…………………………………………………………… 25
4.1.2 AUO Milestines………………………………………………………… 26
4.1.3 Company Structure…………………………………………………… 27
4.2 Chunghwa Picture Tubes Ltd.……………………………………………… 29
4.2.1 About CPT…………………………………………………………… 29
4.2.2 CPT Milestines………………………………………………………… 29
4.1.3 Company Structure…………………………………………………… 31
Chapter 5 Case Financial Ratio Analysis…………………………………… 33
5.1 Case Analysis…………………………………………………………… 33
5.1.1 AUO Financial Ratio Analysis…………………………………………… 33
5.1.2 CPT Financial Ratio Analysis …………………………… 38
5.2 Case Financial Ratio Integrated Comparing Analysis…………… 43
Chapter 6 Conclusion and Suggestion ……………………………………… 52
6.1 Conclusion………………………………………………………………… 52
6.2 Limit……………………………………………………………………… 53
6.3 Suggestion………………………………………………………………… 53
Reference………………………………………………………………………………… 55
Vita………………………………………………………………………………………… 59

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