Application on Vikor to Evaluation Bio-agriculture Listed Company in Taiwan

• Main Authors: Li , Wu-Lin, 李武霖
• Other Authors: Peng, Ke-Chung
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/7fa36a

碩士 === 國立屏東科技大學 === 農企業管理系所 === 106 === This study evaluated the overall financial performance of seven biotech and agricultural companies listed on the Taiwan stock exchange (Cabinet), including Fwusow, Sesoda, Everlight, Sinon, Taifei, Chung Hwa, and Huikwang. The TWSE public information observatory provides 16 financial ratios for 104 years as the evaluation criteria, and uses the Entropy method to calculate the relative weights of each financial ratio, using the preference ranking method (Technique for The Order Preference by Similarity to Ideal Solution method and the multi-assessed optimal compromise solution (VseKriterijumska Optimizacija I Kompromisno Resenje, VIKOR) method assess the operating performance of each listed (cabinet) Biotech Pesticide Company and can be obtained from this method. The sorting value of compares the performance of these companies. Through empirical analysis, it was found that the five most important business performance evaluation criteria for these biotech agribusiness companies were:debt to assets ratio, receivable turnover (times), receivables (days), Operating interests accounted for the ratio of paid-in capital and inventory turnover (times); the other five with relatively small weights were pre-tax net profit, cash flow ratio, cash flow reinvestment ratio, current ratio, and quick ratio. In the seven companies, the decision-making coefficient was again calculated to be 0.1, 0.5, and 0.9, respectively. The comparison between Fwusow Industrial Co., Ltd., Sinon (shares) Co., Ltd., and Taiwan Fertilizer Co. The best business performance.