以財務指標探討連接器產業之經營策略-以A公司為例;The Business Strategy Analysis of Connector Industry by Financial Ratios--An Empirical Study of A Company

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題名:	以財務指標探討連接器產業之經營策略-以A公司為例;The Business Strategy Analysis of Connector Industry by Financial Ratios--An Empirical Study of A Company
作者:	洪美雅;Mei,Hung
貢獻者:	企業管理學系碩士在職專班
關鍵詞:	連接器產業;財務比率;經營策略;Connector Industry;Financial ration;and operating strategies
日期:	2012-07-12
上傳時間:	2012-09-11 19:01:23 (UTC+8)
出版者:	國立中央大學
摘要:	本文旨在探討以財務比率探討個案公司於連接器產業的經營績效及未來的經營策略，企業競爭環境日益激烈，加上大陸經濟政策開放，陸資國有企業之連接器廠日益壯大，已具相當生產規模，若只有一般的策略必難以勝出，所以本研究想藉由個案探討出不同的成功之道。以多元財務指標評估台灣連接器之經營績效，藉以探討個案公司該如何找出未來5~10年之經營策略，包括下列數據：1. 分析外部環境的變化趨勢與企業內部資源能力對個案公司的影響。2. 觀察2007-2011五年期台灣連接器產業各項靜態財務效率分析之差異。3. 觀察2007-2011年間，台灣連接器公司，其財務效率之變動趨勢情形。4. 探討財務資訊透露的經營與競爭訊息，提出未來之改善建議。本研究以製造PC & NB電腦中內構件連接器 (BTB、FPC、WTB) 為主銷售產品的四家廠商，彼此具較高程度的競爭性及比較性。因管理人員必須綜合考量公司的獲利能力、財務狀況、營業情形、及公司所有重大的變動事項，故以下實證分析以營收及獲利、償債能力、經營能力三大部份為主要分析構面。依分析結果發現，個案公司於營利及獲利，償債能力二個構面，皆優於同業表現，但於經營能力之存貨周轉率、固定資產周轉率、總資產周轉率三項財務比率中，皆低於同業水準。故個案公司需再藉助自動化生產等製程整合能力，降低安全庫存天數，亦或出售低效率模具或固定資產，以有效降低經營成本。The article is intended to use financial ratio to explore business performances and future operating strategies in the connector industry for case study.Because of the fierce competition among the companies and China's economic liberalization, state-owned connector factories are growing at such a rapid pace that many of them have already reached a relatively high degree of production dimension. The chance of winning the competition against the state-owned companies is going to be really small if we just use simple strategies. Therefore, the goal of this experiment is to find out a successful method by using multiple financial indexes, not only to evaluate the business performances of Taiwan Connector industry, but also to explore what each company should do to find out the financial strategy for the next 5 to 10 years. According to following data:1.Analyze how the changes of outside environment and company’s internal resources can influence case companies. 2.Observe the differences in the static financial statement of Taiwan Connector industry within the past 5 years. (2007-2011)3.Observe the changes between Taiwan Connector companies and each company financial performance trend from 2007 to 2011.4.Discuss the messages about managing and competing that are revealed by the financial information and give the suggestion for the betterment of the future performance of the Taiwan Connector companiesThis research compares the four main manufactories that mainly sell and produce PC and NB computers’ Inside Connector: BTB, FPC, and WTB. There is a high degree of competitiveness and comparability between those four factories. Therefore, managers have to consider companies profit ability, financial position, business condition and any serious change matters to analyze the three main structures: sales and profit, debt paying ability and operating ability of the business. The result of this study discovers that the case company’s sales and profit, and debt paying ability are better than most of the other companies within the same industry. However, it has disadvantages in inventory turnover ratio, fixed asset turnover ratio and total asset turnover ratio compared to the same type of companies. In conclusion, the case company needs to get help from the automatic production process integration ability to reduce the safety stock days, sell the low efficient model or fix assets, in order to effectively lower the operating cost.
顯示於類別:	[企業管理學系碩士在職專班] 博碩士論文

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