| Summary: | 碩士 === 正修科技大學 === 金融管理研究所 === 105 === This study explores the operating trends of domestic construction companies in recent years. Facing the real estate tax reform, the implementation of the special goods and services tax regulations, and the real estate transaction price registration system, construction business is in need of change. We analyze the advantages and disadvantages alone with the opportunities and threats of the construction business, propose operating strategy, and evaluate business performance with financial statement analysis.
The research object selected business group with construction as one of its
core business, financial statement from 2012 to 2016 were analyzed based on
five kinds of ratio "financial structure", "solvency" "business ability",
"profitability" and "cash flow" to evaluate business performance.
Our results show that diversification leads to success. At beginning, construction can invest in other businesses and build the main buildings for
those businesses to generate revenue and profit. In addition, the residential
demand for town development, environmental symbiosis, and digital system helps to distinguish from competitors, leads to unique profit factors.
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