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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/591

    Title: 以財務及非財務性指標評估建築投資業經營績效之研究
    Authors: 林思瑢;Sh-Rong Lin
    Contributors: 土木工程研究所
    Keywords: 建築投資業;財務性指標;非財務性指標;經營績效;Real estate developer;financial indicator
    Date: 2001-07-09
    Issue Date: 2009-09-18 17:08:21 (UTC+8)
    Publisher: 國立中央大學圖書館
    Abstract: 國內的建築投資業近年來受到金融風暴、公共政策變更以及房地產景氣長期不振的影響,整體產業營運環境變差以致獲利大幅衰退。面對這前所未有的衝擊,建築投資業者必須藉由績效評估來檢視公司的經營狀況,改善營運的策略與方向,以增加公司的競爭優勢。 本研究係分別以財務面及非財務面的觀點,建立一套適當的評估模式來衡量上市上櫃建設公司之經營績效。於財務面評估模式的建構上,指標的評選採用專家問卷訪談法與多變量分析之因素分析法,並以各指標之因素負荷量作為權重訂定之準則;非財務面評估指標則以文獻分析法及專家問卷訪談法來選取,然後以層級分析法訂定指標之相對權重,最後再以簡單加權法來分別建構本研究財務面及非財務面之評估模式。本研究之主要結論有以下幾點: 一、利用各因素解釋變異量所訂定之因素權重可發現,以純益率、股東權益報酬率及每股盈餘為代表性指標的因素一,其權重值極高。顯見獲利能力的優劣為區分建設公司經營績效良窳的主要評估依據。 二、經由層級分析法的權重分析,可得知業界專家認為最足以代表建築投資業經營績效的非財務性指標為公司房屋銷售率,其次為售後服務平均反應處理時間及員工產值。因此這三項指標可視為提升建設公司經營績效的重要準則。 三、本研究以願意提供非財務性資料的十九家建設公司進行模式之實證分析,結果發現各公司財務面與非財務面績效評分呈正相關之趨勢。 四、由模式實證之分析結果可得知,以財務性及非財務性指標所建立的評估模式,於評估企業經營績效之良窳上有顯著的效果。 In the last few years, Taiwan's real estate developers have suffered from financial downturns, due to policy changes in land development and stagnant demand of real estate. To manage this unprecedented strike, real estate developers must retrospect their performance and streamline their strategy to add to their competitive advantage. This study attempts to utilize financial and non-financial indicators to achieve this purpose. The first step is to decide which indicators are to be used and to determine the associated weightings. Expert interviews and Factor Analysis are both employed to select key financial indicators. Non-financial Indicators are obtained from relevant literature and verified by expert interviews. Analytic Hierarchy Process is employed to verify consistence among experts and for determining each indicator’s weighting. The final step is to use Simple Additive Weighting method to establish the performance scores, in terms of financial and non-financial evaluation method of this study. The main conclusions of this study include: 1.Out of the seven financial ratios chosen, Profit Margin, Return On Equity and Earnings Per Share are given the highest weighting. Profitability differentiates between good and poor performance among the 19 studied firms. 2.Key non-financial indicators are the sales ratio, the average order processing time and staff productivity. 3.The study also reveals a positive correlation between the chosen financial and non-financial indicators. 4.The analysis results show that both financial and non-financial indicators have outstanding capability in evaluating real estate developers' performance.
    Appears in Collections:[土木工程研究所] 博碩士論文

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