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研究生:鄭宇晏
論文名稱:以VIKOR及TOPSIS法衡量台灣上市化學產業之經營績效
論文名稱(外文):Measure the operation performance of Taiwan’s chemistry industries by utilizing VIKOR and TOPSIS
指導教授:張宗翰張宗翰引用關係
指導教授(外文):Tsung-Han Chang
口試委員:唐國銘葉瓊韋
口試委員(外文):Gow-Ming DongChung-Wei Yeh
口試日期:2016-06-08
學位類別:碩士
校院名稱:高苑科技大學
系所名稱:資訊科技應用研究所
學門:電算機學門
學類:電算機應用學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:99
中文關鍵詞:財務比率化學產業經營績效
外文關鍵詞:EntropyVIKORTOPSISfinancial ratioschemical industryoperating performance
相關次數:
  • 被引用被引用:4
  • 點閱點閱:418
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  • 下載下載:15
  • 收藏至我的研究室書目清單書目收藏:0
台灣化學產業是一個早期發展的傳統產業,也是台灣經濟發展工業的基礎。近年來由於石油煉製之技術日益增進,使化學產業成本可以更低廉,利潤可以更優厚,可以製造各種民生用品來符合民生所需求,所以促使化學工業快速的成長。
本研究以民國99年到101年之間台灣證券交易所(TWSE)公開的財務比率之權重,來評估所有台灣上市化學產業股份有限公司的經營績效,將透過評估的製作過程與結果,我們可以得知,以財務比率來評估經營績效時,哪一些化學產業有比較優的評估績效,哪一些財務比率是化學產業評估時有相對重要之權重。
針對本研究是以熵值(Entropy)的方式來進行計算各財務比率的相對權重,再以VIKOR及TOPSIS評估法來評估各上市化學產業股份有限公司的經營績效,經由此二種方式所得到的排序出經營績效最理想的公司。
經由實證分析結果發現,在各財務比率、固定資產周轉率、長期資金佔固定資產比率及利息保障倍數為評估準則中非常重要性的前三名,最後三名分別以現金再投資比率、純益率及應收款收現日數;將以TOPSIS法評估,前三名比較佳的經營績效,有中鋼碳素化學股份有限公司、和桐化學股份有限公司及信昌化學工業股份有限公司;而經營績效排序最差的三家化學產業公司為興農股份有限公司、三晃股份有限公司及上曜開發科技股份有限公司;以VIKOR法來評估,前三名比較佳的經營績效,有上曜開發科技股份有限公司、三晃股份有限公司及台灣肥料股份有限公司。

Taiwan's chemical industry is a traditional industry, also the foundation of Taiwan's economic development industry. In recent years, the technology of petroleum refining technology has been progressing; it lowers down the cost of chemical industry, raises up the profit, and is able to produce various kinds of daily supplies that fits for the needs. This has leaded the chemical industry to a fast growth.
This research evaluates the operating performance of all listed chemical industry companies in Taiwan, based on the public financial ratios from TWSE during 2010 to 2012. From the evaluation, we are able to know which chemical industry has better performance, and which financial ratios are more important than others during the evaluation of chemical industry performance.
This research uses Entropy method to calculate the evaluation weight of each financial ratios, then evaluates their operating performance of each listed chemical industry companies with VIKOR and TOPSIS method, and finally sorts out the company that has the best performance by the two methods mentioned above.

目錄
第一章緒論 1
第一節研究背景及研究動機 1
第二節研究目的 4
第三節名詞釋義 5
第四節研究架構 7
第二章文獻探討 8
第一節化學產業 8
第二節財務比率 10
第三節經營績效 12
第四節熵值Entropy 14
第五節 VIKOR 評估法 16
第六節 TOPSIS 評估法 18
第三章研究方法 21
第一節研究流程 21
第二節研究工具 23
第三節評估準則 28
第四節研究對象 34
第四章實證分析 42
第一節建構原始決策矩陣 42
第二節計算評估準則權重 47
第三節TOPSIS評估法 59
第四節VIKOR評估法 72
第五節實證結果 79
第五章結論與建議 81
第一節研究結論 81
第二節研究限制 82
第三節後續研究建議 82
參考文獻 83


表目錄
表1 26家評估公司之基本資料 35
表2 26家評估公司之基本資料 36
表3 26家評估公司之基本資料 37
表4 26家評估公司之基本資料 38
表5 26家評估公司之基本資料 39
表6 26家評估公司之基本資料 40
表7 26家評估公司之基本資料 41
表8原始決策矩陣 (A1~A7) 43
表9原始決策矩陣 (A8~A14) 44
表10原始決策矩陣 (A15~A21) 45
表11原始決策矩陣 (A22~A26) 46
表12評估準則表 47
表13負值轉換及0值轉換矩陣 (A1~A7) 49
表14負值轉換及0值轉換矩陣 (A8~A14) 50
表15值轉換及0值轉換矩陣 (A15~A21) 51
表16值轉換及0值轉換矩陣 (A22~A26) 52
表17計算ENTROPY正規化矩陣 (A1~A7) 53
表18計算ENTROPY正規化矩陣 (A8~A14) 54
表19計算ENTROPY正規化矩陣 (A15~A21) 55
表20計算ENTROPY正規化矩陣 (A22~A26) 56
表21評估準則ENTROPY值 57
表22權重表 58
表23 TOPSIS 正規化矩陣 (A1~A7) 60
表24 TOPSIS 正規化矩陣 (A8~A14) 61
表25 TOPSIS 正規化矩陣 (A15~A21) 62
表26 TOPSIS 正規化矩陣 (A22~A26) 63
表 27 TOPSIS 加權正規化矩陣 (A1~A7) 64
表28 TOPSIS 加權正規化矩陣 (A8~A14) 65
表 29 TOPSIS 加權正規化矩陣 (A15~A21) 66
表30 TOPSIS 加權正規化矩陣 (A22~A26) 67
表 31 TOPSIS各評估準則正負理想解 68
表32各受評公司距離正負理想解之距離 (A1~A7) 69
表33各受評公司距離正負理想解之距離 (A8~A14) 69
表34各受評公司距離正負理想解之距離 (A15~A21) 69
表35各受評公司距離正負理想解之距離 (A22~A26) 70
表36各受評公司距離正理想解之接近程度之排名 (A1~A7) 70
表37各受評公司距離正理想解之接近程度之排名 (A8~A14) 70
表38各受評公司距離正理想解之接近程度之排名 (A15~A21) 71
表39各受評公司距離正理想解之接近程度之排名 (A22~A226) 71
表 40 VIKOR各評估準則正負理想解 73
表 41 VIKOR 加權綜合矩陣 (A1~A7) 74
表 42 VIKOR 加權綜合矩陣 (A8~A14) 75
表43 VIKOR加權綜合矩陣 (A15~A21) 76
表 44 VIKOR加權綜合矩陣 (A22~A26) 77
表 45 VIKOR 加權綜合矩陣計算 (A1~A7) 78
表46 VIKOR加權綜合矩陣計算(A8~A14) 78
表47 VIKOR 加權綜合矩陣計算(A15~A21) 78
表48 VIKOR 加權綜合矩陣計算(A22~A226) 78
表49經營績效排序表 (A1~A7) 79
表50經營績效排序表 (A8~A14) 79
表51經營績效排序表 (A15~A21) 79
表52經營績效排序表 (A22~A26) 80



圖目錄
圖1研究流程製表圖 22



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吳豐盛. (2003). 論國營事業之績效評估:以經濟部所屬國營事業為例. [The Performance Evaluation of State-Owned Enterprise: Take the State-Owned Enterprises of MOEA as Examples]. 研考雙月刊, 27(5), 80-91.
李武育, & 易文生. (2007). 政府機關施政績效評估之現況與展望. [The Implementation and Prospect of Government Agency Performance Evaluation System]. 研考雙月刊, 31(2), 3-12.
李堯賢, & 鄭國樑. (2013). 結合模糊理論、DANP及TOPSIS之多準則決策方法-以台灣生態旅遊景點選擇為例. [Incorporating Fuzzy Theory, DANP, and TOPSIS to Analyze Taiwan's Ecotourism Scenic Destinations Selecting]. 育達科大學報(35), 31-56.
李明儒, 吳烈慶, & 胡俊傑. (2007). 澎湖地方代表料理之評選. [Evaluation on Penghu Typical Local Cuisine]. 運動休閒餐旅研究, 2(4), 125-144.
沈維雄, & 林建宏. (2011). 台灣地區銀行經營績效評估之研究:TOPSIS方法之應用. [Study of the Performance of the Banks in Taiwan: An Application of TOPSIS Method]. 會計與財金研究, 4(2), 51-61.
周百宏. (2009). 以財務風險觀點探討台灣金融控股公司產業之經營績效. (Issue1)
林俊宏, 曾國雄, & 任維廉. (2005). 利用VIKOR方法解決企業資源規劃系統評選問題. [Utilizing VIKOR to Make ERP System Supplier Selection Decision]. 農業與經濟(34), 69-91.
林雅廸, 虞孝成, 孫嘉祈, & 林亭汝. (2009). 應用灰關聯與Entropy探討台灣LED廠商經營績效. [Using Grey Relationship Analysis and Entropy for Exploring the Operation Performance of Taiwan LED Manufacturing Companies]. 臺灣企業績效學刊, 3(1), 73-102.
林聖宗. (2010). 應用模糊多準則決策於環保旅館評選大賽之研究. [Fuzzy Multiple Criteria Decision Making in Environmental Hotel Selection Competition Study]. 大仁學報(37), 133-152.
林鳳儀, & 蘇信安. (2011). 應用VIKOR為計分模式之公司治理評等系統. [Applying VIKOR as the Scoring Model Establish to Corporate Governance Rating System]. Electronic Commerce Studies, 9(1), 101-123.
胡天鐘, & 賴志松. (2013). 利用VIKOR法來探討六堆客家文化園區發展績效之研究. [Improving Development Performance of Liudui Hakka Culture Park by Using VIKOR Method]. 多國籍企業管理評論, 7(2), 95-110.
徐若倩. (2004). 灰關聯分析與 TOPSIS 方法應用於企業經營績效評估之研究碩士論文。.
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張力友. (2002). 台灣電子業績效評比-灰關聯分析與資料包絡法之應用與比較. (碩士), 銘傳大學, 台北市.
張宗翰, & 史弼中. (2013). 以Entropy-Based TOPSIS評估台灣食品公司經營績效. [Evaluate the Operational Performance of Food Corporations in Taiwan by Utilizing the Entropy-Based TOPSIS]. 國立虎尾科技大學學報, 31(2), 7-25.
郭信霖, & 李素惠. (2013). 基於熵權和層級分析權重係數的咖啡服務品質模糊綜合評價. [Fuzz Synthetic Judgment Based on the Entropy Weight and AHP Weight Coefficient on Coffee Industry Service Quality]. 管理資訊計算, 2(2), 11-19. doi: 10.6285/mic.2(2).02
郭建信, & 溫秀英. (2006). 經濟附加價值與財務比率分析應用於績效評估之探討-以石化上中游產業為例. [Applications of Economic Value Added and Financial Ratios Analysis in Evaluating Performance-The Case of the Petrochemical Industry in Taiwan]. 全球管理與經濟, 2(1), 87-106.
陳昱宏, 方顯光, & 蘇怡真. (2012). 台灣之銀行業經營與財務績效分析. [The Analysis of Management Efficiency and Financial Performance of Banks in Taiwan]. 華人經濟研究, 10(2), 79-103.
陳雪芳, 李天行, & 邱志洲. (2010). 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. [Incorporating Financial Ratios, Intellectual Capital and Corporate Governance in Business Failure Predictions]. Electronic Commerce Studies, 8(3), 349-377.
楊湘筑, 戴劍鋒, & 彭克仲. (2011). 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. [Research on Applying Entropy Weight and the TOPSIS Method to the Taiwan Food Listed Company in Financial Performance Assessment]. 台灣農學會報, 12(3), 232-249.
楊馥如, & 吳宛璇. (2008). 開放型股票基金之風格分類與績效評估. 華人經濟研究, 6(2), 1-17.
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廖文如, & 陳建勝. (2004). 我國紡織業財務比率分析之研究. [A Study of the Financial Ratio Analysis of Textile Industry in Taiwan]. 華岡紡織期刊, 11(3), 219-228.
劉建浩, 林榮禾, & 曾國雄. (2009). 結合模糊積分與VIKOR模式評估航空公司服務品質. [Combine Fuzzy Integral and VIKOR Model for Evaluating Airline Service Quality]. 顧客滿意學刊, 5(1), 175-199.
劉建浩, 葉怡廷, & 莊哲維. (2012). 混合模式於航空公司維修外包商選擇. [A Hybrid Model for Airline Maintenance Outsourcing Selection]. 運輸計劃季刊, 41(2), 135-163.
蔡培玲. (2002). 台灣刺繡業經營績效因素之研究. (碩士), 國立成功大學, 台南市.
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簡志郎. (2003). 模糊理論與TOPSIS法於失效模式與效應分析之應用.
簡瑞瑩, & 黃士滔. (2008). 結合品質機能展開與可拓優度評價法以提升綠色螺絲供應商之經營績效. [Improving the Business Performance of Green Fastener Suppliers Using Quality Function Deployment and Extenics Theory]. 品質學報, 15(3), 167-191.
羅濟群, 程鼎元, 葉靜蓉, & 陳志華. (2012). 結合TOPSIS與AHP法於網路服務信任評估之研究. [Web Services Trust Evaluation Model Using TOPSIS and AHP]. 電子商務學報, 14(1), 187-210. doi: 10.6188/jeb.2012.14(1).05
蘇育玲, 劉金鳳, & 梁金樹. (2005). 台灣地區國際港埠整體經營績效之研究. [Integrated Operating Performance Evaluation for Taiwanese International Ports]. 航運季刊, 14(3), 57-80.
蘇恩德, & 李勝榮. (2007). 以最大熵值法估計台指選擇權投資組合保險極端值分配係數與其風險值. [Estimating the Taiwan Index Option Portfolio Insurance Extreme Value Distribution Coefficients and Value at Risk by Using Maximum Entropy Methodology]. 中原企管評論, 5(1), 43-63.

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1. 王昱傑. (2007). 以模糊多準則決策方法評估台灣地區貨櫃船公司之財務績效. [Evaluating Financial Performance of Container Shipping Companies in Taiwan with FMCDM Method]. 航運季刊, 16(2), 25-46.
2. 王健聰, 陳尚武, & 余惠珍. (2014). 財務會計準則公報第十號「存貨之會計處理準則」對於財務比率影響之研究-台灣鋼鐵業之實證. [A Study on the Impacts of SFAS No.10 on the Financial Ratios of Taiwan's Steel Industry]. 東亞論壇(485), 39-54.
3. 吳淑鶯, 陳瑞和, & 劉欣怡. (2012). 旅館業之顧客關係管理與經營績效之關係模式建置與比較. [Establishment and Comparison of Relationship Models between Customer Relationship Management and Business Performance on Hotel Industries]. 臺灣企業績效學刊, 5(2), 209-240.
4. 吳豐盛. (2003). 論國營事業之績效評估:以經濟部所屬國營事業為例. [The Performance Evaluation of State-Owned Enterprise: Take the State-Owned Enterprises of MOEA as Examples]. 研考雙月刊, 27(5), 80-91.
5. 李武育, & 易文生. (2007). 政府機關施政績效評估之現況與展望. [The Implementation and Prospect of Government Agency Performance Evaluation System]. 研考雙月刊, 31(2), 3-12.
6. 李堯賢, & 鄭國樑. (2013). 結合模糊理論、DANP及TOPSIS之多準則決策方法-以台灣生態旅遊景點選擇為例. [Incorporating Fuzzy Theory, DANP, and TOPSIS to Analyze Taiwan's Ecotourism Scenic Destinations Selecting]. 育達科大學報(35), 31-56.
7. 沈維雄, & 林建宏. (2011). 台灣地區銀行經營績效評估之研究:TOPSIS方法之應用. [Study of the Performance of the Banks in Taiwan: An Application of TOPSIS Method]. 會計與財金研究, 4(2), 51-61.
8. 林俊宏, 曾國雄, & 任維廉. (2005). 利用VIKOR方法解決企業資源規劃系統評選問題. [Utilizing VIKOR to Make ERP System Supplier Selection Decision]. 農業與經濟(34), 69-91.
9. 林雅廸, 虞孝成, 孫嘉祈, & 林亭汝. (2009). 應用灰關聯與Entropy探討台灣LED廠商經營績效. [Using Grey Relationship Analysis and Entropy for Exploring the Operation Performance of Taiwan LED Manufacturing Companies]. 臺灣企業績效學刊, 3(1), 73-102.
10. 林聖宗. (2010). 應用模糊多準則決策於環保旅館評選大賽之研究. [Fuzzy Multiple Criteria Decision Making in Environmental Hotel Selection Competition Study]. 大仁學報(37), 133-152.
11. 張宗翰, & 史弼中. (2013). 以Entropy-Based TOPSIS評估台灣食品公司經營績效. [Evaluate the Operational Performance of Food Corporations in Taiwan by Utilizing the Entropy-Based TOPSIS]. 國立虎尾科技大學學報, 31(2), 7-25.
12. 郭信霖, & 李素惠. (2013). 基於熵權和層級分析權重係數的咖啡服務品質模糊綜合評價. [Fuzz Synthetic Judgment Based on the Entropy Weight and AHP Weight Coefficient on Coffee Industry Service Quality]. 管理資訊計算, 2(2), 11-19. doi: 10.6285/mic.2(2).02
13. 郭建信, & 溫秀英. (2006). 經濟附加價值與財務比率分析應用於績效評估之探討-以石化上中游產業為例. [Applications of Economic Value Added and Financial Ratios Analysis in Evaluating Performance-The Case of the Petrochemical Industry in Taiwan]. 全球管理與經濟, 2(1), 87-106.
14. 陳昱宏, 方顯光, & 蘇怡真. (2012). 台灣之銀行業經營與財務績效分析. [The Analysis of Management Efficiency and Financial Performance of Banks in Taiwan]. 華人經濟研究, 10(2), 79-103.
15. 楊馥如, & 吳宛璇. (2008). 開放型股票基金之風格分類與績效評估. 華人經濟研究, 6(2), 1-17.