臺灣博碩士論文加值系統

獲利能力是評定一家公司是否賺錢的重要依據，同時也是企業持續生存及發展之必要條件，臺灣汽車市場發展至今，經過數十年間的成長已逐漸飽和，國產車在國內汽車市場市佔率逐年降低，加上近年來環保法規實施，導致生產成本增加，企業在面如此嚴苛考驗情況下，如何有效利用財務分析來提升獲利能力便成為企業重要課題之一。
本研究運用關鍵成功路徑法(Key Success Paths, KSPs)探討關鍵成功因素(Key Success Factor, KSFs)與獲利能力之間的因果關聯，藉由組合各種不同績效表現的關鍵成功因素，探索汽車產業獲利的關鍵成功路徑。該研究結果可提供企業經營者對於當時企業績效表現的預估與改進，同時投資人可藉此做為其投資參考依據。
實務研究結果指出，第一，若企業在總資產週轉率次數較高，容易在本業獲利能力較佳；若企業在固定資產周轉率及總資產週轉率次數較低，則本業獲利能力欠佳。第二，若企業在流動比率、速動比率及固定資產周轉率高於標準值以上，整體獲利能力表現優良；若企業在流動比率及總資產週轉率表現不理想，則整體獲利能力就會面臨很大威脅。

Profitability is a key indicator of a company’s capacity to be profitable, and is an essential criterion for sustainability and development. Following several decades of development, the automotive industry in Taiwan is gradually reaching saturation. The market size of domestic vehicles in Taiwan is reducing each year. This gradual
reduction, coupled with the implementation of environmental protection laws in recent years, has resulted in increased production costs. Under such strenuous conditions, effectively utilizing financial analysis to enhance profitability has become a key issue for automotive companies.
In the present study, the researchers examined relevant key success paths(KSPs) to determine the causality between various key success factors(KSFs) and profitability. Subsequently, the researchers identified the KSPs to elevate profitability of automotive companies by combining different KSFs of performance. The research findings provide references for company executives and senior managers to make effective estimations and improvements concepts and skills on the current performance of the company. In addition, stakeholders can use the research results as an investment and operational performance reference. The research findings presented the following implications: 1) Companies with relatively higher total asset turnover ratios are more likely to manifest favorable profitability in the industry, while companies with relatively lower fixed asset turnover ratios and total asset turnover ratios are more likely to manifest unfavorable profitability in the industry. 2) Companies with relatively higher current ratios, quick ratios, and fixed asset turnover ratios are more likely to manifest favorable overall profitability, while companies with relatively lower current ratios and total asset turnover ratios are more likely to manifest unfavorable overall profitability.

誌謝 ................................................................................................................................. i
摘要 ................................................................................................................................ ii
Abstract .........................................................................................................................iii
目錄 ............................................................................................................................... iv
圖目錄 ............................................................................................................................ v
表目錄 ........................................................................................................................... vi
第一章、緒論 ................................................................................................................ 1
1.1 研究背景與動機 ............................................................................................. 1
1.2 研究目的 ......................................................................................................... 2
1.3 研究架構 ......................................................................................................... 2
第二章、文獻探討 ........................................................................................................ 4
2.1 臺灣汽車產業發展歷程 ................................................................................. 4
2.2 關鍵成功因素(Key Success Factors, KSFs) .................................................. 6
2.3 財務比率(Financial Ratios) ............................................................................ 9
2.4 關鍵成功路徑法(Key Successful Paths Approach, KSPs) .......................... 12
第三章、研究方法與步驟 .......................................................................................... 13
3.1 研究步驟 ....................................................................................................... 13
3.2 關鍵成功因素與資料蒐集 ........................................................................... 15
3.3 設定模糊範圍 ............................................................................................... 16
3.4 計算隸屬分數 ............................................................................................... 16
3.5 計算一致性 ................................................................................................... 17
3.6 轉換真值表 ................................................................................................... 18
3.7 數字欄設定次數區間 ................................................................................... 18
3.8 關建成功/失敗路徑 ..................................................................................... 19
3.9 路徑論點驗證 ............................................................................................... 19
第四章、實證分析與研究 .......................................................................................... 20
4.1 敘述統計 ....................................................................................................... 20
4.2 模糊範圍及隸屬分數 ................................................................................... 21
4.3 路徑分析與與論點驗證 ............................................................................... 24
4.4 小結 ............................................................................................................... 28
第五章、結論及建議 .................................................................................................. 30
參考文獻 ...................................................................................................................... 31

大前研一(1985)。策略家的智慧(黃宏義譯)。臺北：長河出版社。
伍孟純(2000)。高科技產業廠商經營績效關鍵成功因素之研究。長榮管理學院經營管理研究所碩士論文。
李文哲(1999)。台灣製造業經營環境、經營策略、關鍵成功因素與廠商研發行為相關性之研究。中央大學企業管理研究所碩士論文。
吳宏生(2002)。自行車產業關鍵成功因素之研究。國立中正大學企業管理研究所碩士論文。
吳青松(1992)。產業策略聯盟之國際發展型態與趨勢。臺灣經濟研究月刊，第十五卷第五期，第23-27頁。
吳美芳(2012)。創新性新產品開發方法論：關鍵成功路徑法。逢甲大學商學研究所博士論文。
吳思華(1988)。產業政策與企業策略。臺北：中華經濟企業研究所。
宋德洤、陳志洋、陳文仁(2011)。汽機車產業年鑑。臺北：工研院產業經濟與趨勢研究中心。
周淑芬(2011)。應用財務比率來評估鋼鐵業之獲利能力。國立高雄第一科技大學風險管理與保險研究所碩士論文。
周夢柏(2002)。應用財務比率分析我國商業銀行獲利能力之實證研究。朝陽科技大學財務金融系碩士論文。
徐作聖(1999)。策略致勝：科技產業競爭優勢策略分析的新模式。臺北：遠流出版社。
莊銘國(2007)。經營管理實務。臺北：五南圖書出版股份有限公司。
張維婷(2012)。應用總體經濟與財務比率分析臺灣汽車業獲利能力之研究。國立交通大學管理學院資訊管理學程碩士論文。
黃文明(2004)。以財務比率探討臺灣地區公民營銀行之經營績效。國立成功大學高階管理碩士在職專班論文。
楊振財(1993)。我國製藥工業之成功關鍵因素之研究。文化大學企業管理研究所碩士論文。
陳友忠(1997)。我國電腦網路製造產業關鍵成功因素研究，國立交通大學科技管理研究所碩士論文。
陳杏如(2000)。應用財務比率分析臺灣造紙業獲利能力之研究。國立臺灣大學森林學研究所碩士論文。
陳南州(1999)。台灣西藥業經營成功關鍵因素之探討。中興大學企業管理研究所碩士論文。
陳昱達(2004)。應用財務比率評估航運業之獲利能力。國立臺灣海洋大學航運管理學系碩士論文。
陳致達(2012)。運用關鍵成功路徑法探討高科技產業的新產品開發成功路徑。逢甲大學工業工程與系統管理學研究所碩士論文。
謝志偉(2008)。應用財務比率分析財團法人醫院獲利能力之研究。國立陽明大學醫務管理研究所碩士論文。
蘇姿尹(2013)。應用財務比率分析臺灣上市櫃軟性銅箔基板廠商獲利能力之研究。國立中山大學高階經營碩士班碩士論文。
Aaker, D.A. (1988). Strategy Market Management.New York: John Wiley and Sons.
Ansoff, H.I. (1984).Implanting Strategic Management. UK: Prentice Hall.
Barnard, C.I.(1948).Organization and Management.Cambridge, Massachusetts:Harvard University Press.
Boseman, G. (1986). Strategic Management: Text and Cases. New York: John Wiley and Sons.
Boynton, A.C., and Zmud, R.W.(1984).An Assessment of Critical Success Factors.Sloan Management Review, 25(4),17-27.
Byars, L.L. (1987). Strategic Management: Planning and Implementation Concepts and Cases.New York: Harper and RowPublishers.
Chunk, H. and Schendel, D.(1997). Strategy Formulation: Analytical Concepts. St Paul: West Publishing.
Commons, J.R. (1934). Institutional Economics. New York：The Macmillan Company
Daniel, D.R. (1961).Management Information Crisis. Harvard Business Review, 39(5),111-121.
Gardner, M.J.(1984). Minority Owned Banks: A Managerial and Performance Analysis. Journal of Bank Research, 15(1),26-34.
Glueck, W.F. and Jauck, L.R.(1984).Business Policy: Strategy Formation and Management Action. New York: McGraw Hill.
Hill, C.W.L, and Jones, G.R. (1989).Strategic Management: An Integrated Approach. Boston: Houghton Mifflin.
Hofer, C.W. and Schendel, D. (1978).Strategy Formulation: Analytical Concept. St. Paul: West Publishing.
Hofer, C.W. and Schendel, D. (1987). Strategic Formulation: Issue and Concepts. St. Paul: WestPublishing.
Leidecker, J.K., and Bruno, A.V. (1984). Identifying and Using Critical Success Factors. Long Range Planning, 17(1), 23-32.
Martin, E.W.(1982). Critical Success Factors of Chief MIS/DP Executives.MIS Quarterly, 6(2),1-9.
Martikainen, T.(1993).Stock Return and Classification Pattern of Firm-Specific Financial Variables: Empirical Evidence with Finish Data. Journal of Business Finance and Accounting, 20(4), 537-557.
Munro, M.C. and Wheeler, B.R.(1980).Planning Critical Success Factors, and Management’s Information Requirement. MIS Quarterly, 14(4), 1-9.
Ohlson, J.A. (1980). Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research, 18(1), 109-131.
Ragin, C.C. (2008). Redesigning Social Inquiry: Fuzzy Sets and Beyond. Chicago: University of Chicago Press.
Rockart, J.F.(1979). Chief Executives Define Their Own Data Needs. Harvard Business Review, 57(2), 81-93.
Rue, L.W. and Holland, P.G.(1987). Strategic Management: Concepts and Experience. New York: McGraw-Hill.
Thomas, J.G.(1988). Strategic Management: Concepts, Practice, and Cases. New York: Harper and Row
Thompson, A.A. and Strickland, A.J.(1981). Strategy and Policy: Concepts and Cases. Texas: Business Publications.
Tillett, B.B. (1989), Authority Control in the Online Environment. New York: Haworth Press.