| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 90 === We have recognized the traditional report systems cannot evaluate the real value of a business, especially for those companies, which are successful by their knowledge assets such as Brand, Customer Relationship, Channel, Supply Chain, Employees and etc. This thesis attampts to study and apply the new reporting system called “Value Reporting” (developed by PriceWaterCoopers) to Internet companies. The research also tries to find out the “Value Drivers” of the Internet Companies through case studies and questionnaire investigation.
Through iVillage case and comparisons of American Internet companies and Taiwanese ones, we could understand what the insufficient disclosures Taiwanese’ are. There is much room for improvement. We understand the more the enterprise communicates with the stakeholders the fewer gaps exist. The value will be sufficiently evaluated through transparent communication systems.
Based on the questionnaire investigation, we learn the priorities of Value Drivers of Internet companies are as follows,
1. Market Overview: (1) The Internet industry market trends (2) Market share (3) Market growth
2. Value Strategy: (1) Value Metric for shareholders (2) Operation Goals (3) Vision, Goals, Strategy reports
3. Managing for Value: (1) Capital disbusement reports (2) Financial performance (3) Risk Management
4. Value Platform: (1) Repeat visitors Rate (2) Average Customer Revenue (3) Effective Member (4) Average Customer Cost (5) Average Pageview Revenue (6) Average Visitors Duration
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