以財務報表分析方法探討A公司所面臨之問題與對策

NCUIR > School of Management at National Central University > Executive MBA > Electronic Thesis & Dissertation > Item 987654321/74388

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/74388

Title:	以財務報表分析方法探討A公司所面臨之問題與對策
Authors:	林珮玉;Lin, Pei-Yu
Contributors:	高階主管企管碩士班
Keywords:	財務分析;毛利率;產品不良率;定價策略;financial statement analysis;gross profit margin;product defect rate;pricing strategy
Date:	2017-05-15
Issue Date:	2017-10-27 13:51:12 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究以財務分析探討個案公司連年虧損、資產負債表品質不佳以及現金流量不足之主因。結果發現，個案公司毛利率太低致長期嚴重虧損，而個案公司以短期負債填補此一缺口。本研究建議，個案公司應檢討其營業成本，特別是產品不良率何以偏高，而原料成本、製程、人員等也都是可能的原因。最後，公司的訂價策略也應該檢討。;This study uses financial statement analysis skills to investigate the reasons why the case company has been performing poorly in operating results, financial position and cash flow. The findings indicate that low gross profit margin led to severe operating loss of the company and it filled the deficit with short-term debt. This study therefore suggestions that the company review its operating costs and pricing strategy, especially the abnormally high product defect rate, material costs, manufacturing process efficiency and the quality of personnel.
Appears in Collections:	[Executive MBA] Electronic Thesis & Dissertation

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