The Study of Finance Oriented Performance Valuation－Franchise Convenient Stores and Supermarkets

• Main Authors: Hsiu－Li, Lee, 李秀梨
• Other Authors: Prof . Yun— Ho, Chiu
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/40630155949802585499

碩士 === 中國文化大學 === 會計研究所 === 91 === This study is designed to identify and build up the Financial Analysis model, including key performance indicators, for the business operation of convenient stores (cvs) and supermarket. The key objectives for this study are listed as follows: 1. To establish a Financial Performance Evaluation Model for cvs and supermarket through the key finance analysis in different finance sectors. 2. To build up supporting management tool for decision making, operation diagnosis, and performance evaluation for Franchise. 3. To identify the key finance performance indicators for Franchise to support the Man-agement in performance analysis and business projection. 4. To justify this model feasibility through the finance performance evaluation on key local cvs and supermarket business. 5. To identify the key success factors of local Franchise operation to enhance business management through the comparison on different evaluation models. This study selected 4 cvs and 4 Supermarkets with franchise operation to justify the model feasibility. This analysis covers the Taiwan’s data of 28 finance ratios dur-ing 1997 to 2002. Through the component analysis, the key performance evaluation model is identified with key 6 finance sectors which are Finance Structure, Liability, Operation Capability, Profitability, Cash Flow, and Leverage.