Financial Performance and Growth Pattern: A Case Study of Taiwan's Tourism Industry

Kai-Chiung Peng ； Shih-Ju Yang ； Chia-Wen Chang

《Business and Technology Innovation Journal》 2卷1期 (2022/06) Pp. 69-84

https://doi.org/10.29680/BTIJ.202206_2(1).0004

摘要

Financial performance prediction and growth pattern established are important for economic activities. This study was aimed to evaluate the financial performances of the publicly traded companies in the tourism sector in Taiwan between 2008 and 2010 via the super efficiency model of Data Envelopment Analysis (DEA). All data, including 3 input items and 5 output items, were fuzzified, which not only eliminated negative and extreme data values but also made the data suitable for the various models of DEA. The results of DEA model showed that the financial structures were divided into 5 blocks and all of the companies were simultaneously examined. The financial performances of tourism companies will improve using the growth patterns.

關鍵字

Tourism Industry ； Financial Performance ； Growth Pattern ； Super Efficiency

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