應用Entropy權重法與TOPSIS於臺灣上市食品公司財務績效評估模式之研究

Research on Applying Entropy Weight and the TOPSIS Method to the Taiwan Food Listed Company in Financial Performance Assessment

楊湘筑(Shiang-Ju Yang) ； 戴劍鋒(Chien-Feng Tai) ； 彭克仲(Ke-Chung Peng)

《台灣農學會報》 12卷3期 (2011/06) Pp. 232-249

https://doi.org/10.6730/JAAT.201106_12(3).0003

摘要

面臨全球經濟快速發展及國際競爭日趨激烈的同時，食品業經營環境也產生巨大變化，如何增加食品產品及其附加價值，提升國際競爭力，已是目前刻不容緩的問題。財務績效的優劣不僅顯示企業在經營上的好壞，更關係著企業未來的成長與發展。本研究旨在整合熵值權重法與TOPSIS理論進行國內上市食品公司整體財務績效之評估，提供業者和投資人未來選擇投資的參考依據。根據研究結果顯示，國內22家上市食品公司2008年財務績效排序第一為F15樣本公司，最後一名為F6樣本公司。

關鍵字

上市食品公司 ； 財務績效指標 ； Entropy ； TOPSIS

並列摘要

Food companies have to increase the value-added qualities of their products and their international competitiveness while facing the tremendous changes and challenges of the international management environment. [Their financial performance reveals the prospects and future growth of the company, based on the information of future investments for stakeholders.] -Is this correct?The purpose of this research is to integrate entropy weight and TOPSIS methods to evaluate the financial performance of domestic food listed companies to provide references for stakeholders for future investments. According to the analytical result, among the 22 listed food companies in 2008, the best financial performance is sample F15 and the worst is the sample F6.

並列關鍵字

Food Listed company ； Financial Performance Assessment ； Entropy ； TOPSIS