博碩士論文 109460009 完整後設資料紀錄

DC 欄位 語言
DC.contributor會計研究所企業資源規劃會計碩士在職專班zh_TW
DC.creator王惠萍zh_TW
DC.creatorHui-Ping Wangen_US
dc.date.accessioned2022-6-9T07:39:07Z
dc.date.available2022-6-9T07:39:07Z
dc.date.issued2022
dc.identifier.urihttp://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=109460009
dc.contributor.department會計研究所企業資源規劃會計碩士在職專班zh_TW
DC.description國立中央大學zh_TW
DC.descriptionNational Central Universityen_US
dc.description.abstract本文主要以醫材通路A公司進行個案研究,分別以自由現金流量折現法、本益比法及股價淨值比法評估個案公司企業價值,並進行情境分析及敏感度分析。再搭配SWOT,針對企業內部優、劣勢及外部環境的機會及威脅進行綜合分析。 經研究結果發現,個案公司依照自由現金流量折現之企業價值為162元,遠較以本益比法衡量之企業價值113元及股價淨值比法衡量之企業價值21元高。主要係因自由現金流量折現法是以企業未來發展之策略規劃為基礎,勾勒出企業未來可能產生的獲利發展,而本益比法及股價淨值比法著重歷史及目前公司財務結構及同業狀況為衡量基礎,故針對A公司這種高度成長型的公司,給予較低的評價。 除分析上述三種評價方式外,併搭配SWOT分析對A公司之未來發展提出建議,希冀A公司面臨升息、原物料短缺的詭譎多變經營環境,持續創造營業佳績。zh_TW
dc.description.abstractIt is a case study primarily for the assessment of corporate value based on a company A – a logistics of medical devices/materials, through the method of discount free cash flow, the method of price-earning Ratio and price-book Ratio, respectively, and also proceed the analysis of the situation, sensitivity analysis, along with SWOT, the comprehensive analysis for particularly the internal strengths, weaknesses in the corporate and, the external opportunities, and threats. The result of the case study is that the corporate value reaches $162 based on the discount free cash flow, which is much higher than the corporate value at $113 based on the price-earning Ratio and $21 based on price-book Ratio. Mainly because the method of discount free cash flow is based on the corporate′s development in the future and to picture the possible profit development, but the price-earning Ratio and price-book Ratio focus on the history and current financial structure and the condition in the same industry as the foundation of assessment, therefore to issue a relatively lower the evaluation for such a highly growing corporate A. The SWOT analysis is also adopted to present the suggestion based on the future development besides these three assessment methods, and expect the corporate to continuously create the good performance under the tricky and changeable business running condition of in short of raw material and rise of interest rate.en_US
DC.subject企業價值評估zh_TW
DC.subject現金流量折現法zh_TW
DC.subject本益比法zh_TW
DC.subject股價淨值比法zh_TW
DC.subjectSWOT分析zh_TW
DC.subjectAssessment of corporate valueen_US
DC.subjectDiscounted Free Cash Flowen_US
DC.subjectprice-earning Ratioen_US
DC.subjectprice-book Ratioen_US
DC.subjectSWOT Analysisen_US
DC.title企業價值評價之個案研究 -以醫材通路A公司為例zh_TW
dc.language.isozh-TWzh-TW
DC.type博碩士論文zh_TW
DC.typethesisen_US
DC.publisherNational Central Universityen_US

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