利用改良式層級分析法(AHP)探討經營績效-台灣上市上櫃銀行為例

Using Improve AHP to Investigate Business Performance - Case Study of Taiwan's Listed and OTC banks.

蕭宇翔(Yu-Hsian Hsiao)

指導教授 ： 黃志祥

國立虎尾科技大學/管理學院/經營管理研究所/碩士(2011年)

摘要

經營績效是針對公司或經理人過去的績效表現來進行評估，大多由基金經理人或專業投資人依其專業知識與經驗法則做出評斷，本身即具備了模糊性與不確定性的特質；本研究利用層級分析法 (AHP) 以上市上櫃銀行為目標重新建構出評量經營績效之模型。然而過往層級分析法須由專家來評定，都是利用專家的專業角度及經驗給予評分，所以缺乏客觀的數據驗證及支持。因此本研究為提升研究論文本身之客觀，亦利用了李克特量表尺度將過去的財務數據量化並找出適當且相對重要之權重，藉此來改善專家的主觀意見。本研究探討2004年至2009年上市櫃銀行經營績效評比並對金控公司及獨立銀行分別進行排名；評估金控公司之子銀行是否會因產業合併為金控公司，而使其經營績效產生綜效優於獨立銀行之經營績效。研究結果顯示金控公司子銀行經營績效明顯比獨立銀行較為突出，金控公司經營績效排名與台灣大學金融研究中心研究結果一致。

關鍵字

經營績效 ； 層級分析法 ； Liker量表

並列摘要

Business performance is evaluated based on the expression of the previous performance of company or director. It mostly is decided by the fund manager or professional investor according to their professional knowledge and experience. Therefore, it has the vague and uncertain characteristic. This study uses analytic hierarchy process (AHP) with the aim of approaching listed banks to re-construct the model of business performance evaluation. However, AHP must be evaluated by expert and using the expert’ professional point of view and experience to give grade, as a result it has the lack of objective data confirmation and support. Consequently, to increase the objectivity of the thesis, this study use of the Liker special scale to quantify the previous financial data and find out the appropriate, relatively important weight, thereby improving the subjective opinions of experts. This study investigated the business performance of listed banks from 2004 to 2009. Furthermore it ranked financial holding company and independent banks. Besides, this study estimates the subsidiary banks of financial holding company whether because consolidate as the financial holding company will produce the business performance which has the synthesis effect surpasses the independent bank. The results showed that the business performance of subsidiary bank of financial holding company was significantly more prominent than independent bank; the business performance rank of financial holding company is consistent with the result of Taiwan University Finance Research Center. Future research direction is bringing up whether business performance and stock price trend have positive relation to provide reference for future researchers.

並列關鍵字

The Bank Operating Performance ； AHP ； Likert

參考文獻

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