研究生: |
邱靜宜 CHING-YI CHIU |
---|---|
論文名稱: |
以會計科目為基礎進行建築投資業財務績效評估之研究 Evaluating Financial Performance of Construction Industry based on Accounting Elements |
指導教授: |
王慶煌
Ching-Huang Wang |
口試委員: |
郭斯傑
none 黃玉霖 none 李得璋 The-Chang Lee 鄭明淵 Min-Yuan Cheng |
學位類別: |
博士 Doctor |
系所名稱: |
工程學院 - 營建工程系 Department of Civil and Construction Engineering |
論文出版年: | 2011 |
畢業學年度: | 99 |
語文別: | 中文 |
論文頁數: | 149 |
中文關鍵詞: | 建築投資業 、評估指標 、財務績效 、會計科目 、財務報表 、資料包絡分析 |
外文關鍵詞: | Construction Industry, Evaluating Indicators, Financial Performance, Accounting elements, Financial statements, Data Envelopment Analysis |
相關次數: | 點閱:261 下載:3 |
分享至: |
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摘 要
本研究依據國內建築投資業之經營特性,以財務報表及會計科目為基礎,發展出一個績效評估模式,能有效地評估建築投資業的財務績效表現,以作為公司經營分析及績效改善的參考。首先,本研究進行建築投資業經營特性及作業循環的探討,分析其相關之財務報表及會計科目,用來發展評估指標之選取架構,並據以篩選具有產業經營特性之投入與產出評估指標,可以改善指標選取不一致的問題;然後以主成分法計算評估指標所具備解釋建築投資業績效的程度,來探討指標間具有共同成分因素的基本結構關係。接著,參考正典相關分析來進行指標相關性的修正,用以克服財務指標在先天上具有高度相關性的限制,使應用資料包絡分析時能確保評估績效優劣的判別能力,以獲得合理之效率值計算及績效排序的結果。最後,本研究針對台灣27家上市(櫃)建設公司進行實證分析,結果顯示本模式可以合理地執行建設公司的財務績效評估,產生產業標竿效應,而且還可以提出經營改善的建議,確是一個建築投資業績效評估的有效工具。
關鍵詞:建築投資業、評估指標、財務績效、會計科目、財務報表、資料包絡分析
Abstract
This research develops an evaluation model which effectively assesses the financial performance of Construction industry bases on the financial statements and accounting elements according to the characters of Construction industry. This research first explores the operating characters and cycles of Construction industry by meaning of financial statements and accounting elements and, develops a framework to select the indicators of input and output which contain the characters of industry. It can improve the inconsistent problem of indicators. Subsequently, this model also uses Principle Component Factoring to subtract the relationship of the indicators which includes common factors through calculation to explain the performance of Construction industry. Afterward, it adopts Canonical Correlation Analysis to modify indicators relevance, so as to solve the problems generated by indicators correlation and assure the ability to distinguish performance evaluation. This model can utilize Data Envelopment Analysis to acquire reasonable efficiency values and the priorities of financial performance. Finally, through the case studies presented in the research it is evident that the proposed model is not only an effective tool that can rationally execute performance evaluation of Construction company for the production of the benchmarking effect, but also suggest valuable improvements for company operations.
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