Comparative Analysis of the Operating Performance of the Construction Industry in Taiwan – Data Envelopment Analysis (DEA) of the Application

• Main Authors: LEE,HUNG-YANG, 李汯洋
• Other Authors: Wu, Chun-Guang
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/r82phr

碩士 === 輔仁大學 === 金融與國際企業學系金融碩士在職專班 === 105 === 　　Taiwan Construction Industry (Construction industry) the annual total value of about $ 11 billion , representing about 4.5% of GDP , long-standing　contribution to national economic development , known as the locomotive industry in the world. However, in addition to its own construction industry related industries will all have a direct impact , but also by the large environmental impact . From the beginning of 2013 , publicly traded companies formally adopt International Financial Reporting Standards (IFRS),In an uncertain economic environment , business performance for the construction industry is bound to have an impact on the merits. 　　In this study, Taiwanese publicly traded construction companies for the study, carried out to assess the operating performance for the construction industry , Study was to investigate the operating performance of the construction industry in the post- IFRS implementation in 2013 to 2015 for the study period , with 49 listed , OTC 21 random 21 for the study. This study literature review Taiwan 's construction industry business conditions and development , and explains the construction industry in Taiwan invested , changes in output items.With Taiwan's economy Daily News (TEJ) construction industry financial statistics database selected output, input variable factor , using the DEAP 2.1 statistical software for variable conduct data envelopment analysis (DEA) analysis , then produce a set of optimal weights , a mathematical formula efficiency made " efficient frontier " Taiwan's construction industry obtained the original operating efficiency is worth to study and discuss the final conclusions of the article , and to Taiwan's construction industry to implement operating efficiencies IFRS after empirical assessment and recommendations made to improve performance .