跨國企業之經營績效分析--以T公司為例

A Study on Business Performance of Global Group Company--A Case of T Group

劉怡秀(Yi-shiou Liou)

指導教授 ： 許光華

朝陽科技大學/管理學院/財務金融系/碩士(2009年)

摘要

密封元件業屬於勞力密集且又技術性之傳統產業，但隨著產業的研究創新發展，及產品和種類不斷的創新之後，企業被激烈競爭拉向國際化，跨國投資更是不可免，因此跨國企業的經營績效評估，是企業走向國際化的潮流中必須關注的重要的課題。
本研究擬採用Venkatraman & Ramanujam(1986)所提到的企業績效中最核心的部分─財務績效來進行探討，針對個案公司近10年來的財務資料套用財務分析公式，加以統計方法中的相關係數分析，進一步分析比較個案公司近10年來在財務績效上的變化，分析其在台灣密封市場的經營績效，以及相對於集團中的績效良窳。
總結言之，以財務體質和獲利來說，A公司是屬穩健經營且不斷成長的情況。對T集團來說，投資在台灣的行銷市場是有不錯的經營績效。在A公司經營績效和集團內部比較的結果，A公司的淨利率優於T集團整體的。對T集團來說，跨國投資台灣市場有利。而且以員工產值比較結果得知，A公司相較於集團內其他地區的營運。員工產值效益相對較高的公司，等於以最少的人力創造公司最大的營收。

關鍵字

財務分析 ； 經營績效 ； 密封元件 ； 跨國公司

並列摘要

The sealed component industry belongs to labor’s intensive and technical and traditional industry. As the research of the industry innovates and develops, the products become more competitive, specifically after the globalization. Up to now, the transnational business performance of enterprise assess is the important subject that must pay close attention to the trend that enterprises move towards the earth village.

This research plans to adopt the most central part in enterprise''s performance ,Venkatraman & Ramanujam (1986) ,The financial performance comes to carry on the discussion. Apply the financial affairs mechanically and analyze formulae to the financial materials in the past 10 years of case company, coefficient correlation analysis in statistical method. Further analyze the change on the financial performance of the past 10 years of comparative case company. Analyze its business performance on the sealed market of Taiwan, and the performance compare with T group is good or not.

Generally, the situation of A Company, in the financial physique and profit-making respect, belong to managing steadily, surely and growing up constantly. That is to say, to T group, making an investment in the market of Taiwan has good management performances. Managed performance and result that is compared inside the group and A Company, the net profit rate of A Company was superior to whole T group. in other words, for the T group, the market of Taiwan of transnational investment is favorable. And learn, A Company''s looks is relatively the operation of the other areas in the group with the comparative result of staff''s output value. Staff output value benefit of A Company higher than other company relatively, equal to say, create large business performance with manpower at least in company.

並列關鍵字

Business Performance ； Seals ； Global Corporations ； Financial Analysis

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