本研究藉由參考金管會證期局公布之財務分析構面為依據,以灰關聯分析法探討台灣觀光飯店經營績效。本研究目的在探討適合台灣觀光飯店經營績效之財務指標,利用灰關聯分析法評估台灣觀光飯店業者2008年到2012年,各公司五年總期間之財務構面之經營績效並比較不同的加權方式對灰關聯分析之研究結果是否產生影響,研究結果除可幫助公司了解當下經營概況,並可提供於投資人及金融機構評估公司績效之資訊來源。 本研究結果得知權重的改變對財務指標與財務資料在五大面向總期間平均分析中,現金流量有差異存在,財務結構、償債能力、經營能力、獲利能力皆無差異存在,十八項指標總期間平均分析結果也是無差異存在。
With the financial analysis methods released by the Securities and Futures Bureau of Financial Supervisory Commission, this essay aims at assessing performance of Taiwan's tourist hotel industry with grey relational analysis. This essay aims at discovering financial index that is suitable for Taiwan's tourist hotel industry. Assessing the tourist hotelcompanies' financial performance during 2008 to 2012 and comparing effects posed by different weighing scheme on the results of grey relational analysis, the result of this essay can assist companies to realize their operation and provide a resource of information to investors and company of financial institute evaluation. The results of this study that the weight change on the financial index and financial data for the total period of five average analysis, there are differences in cash flow, financial structure,debt-paying ability, management ability, profitability were no differences exist, eighteen index The average results of the analysis of the total period is also no differences.