| Summary: | 碩士 === 國立中興大學 === 財務金融學系所 === 106 === To make it more convenient in the financial performance analysis for the machine tool industry, this thesis uses DuPont Analysis which disassembles ROE into aspects of corporate operations: profitability, operating efficiency, and financial structure.
The financial data in this thesis is from Taiwan Economic and Financial Information System, which is developed by the research team of Professor Mei-Yuan Chen at the Department of Finance at National Chung Hsing University. This system is designed to provide the convenience to the data user, and the data can be presented in visualization ways to make it easier to compare financial ratios among companies.
Through the industrial performance analysis, we find that the three major aspects of operations of the different industries will have different results depending on their characteristics. The financial ratio analysis of the case studies in this thesis presented by visualization. We find that since the cost control ability of GOODWAY is better than Tongtai, it can create higher profit at a lower cost. Therefore, the profitability and financial structure of GOODWAY are better than Tongtai. In operating efficiency, each has its advantages. How to maintain their advantages and improve efficiency deficiencies are issues that the two manufacturers must face. Overall, the operating performance of GOODWAY is better than that of Tongtai.
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