利用灰关联分析进行台湾地区货柜船公司财务绩效代表性指标之撷取.PDF

航 運 季 刊 第十五卷 第一期 Maritime Quarterly Vol. 15 No. 1 民國九十五年三月 March 2006 頁 1 ～ 頁 17 pp. 1~17 利用灰關聯分析進行台灣地區 貨櫃船公司財務績效代表性指標之擷取 Applying grey relation analysis to find the representative indicators of financial ratios for evaluating financial performance of container shipping companies on Taiwan 王昱傑 Yu-Jie Wang 1 摘要 為了評估台灣地區貨櫃船公司的財務績效，可將財務比率加以分群，再從其集 群中挑選出代表性財務指標當成評估準則。基於這樣的概念，本研究將貨櫃船公司 的財務比率初分為四個範疇，這些財務比率來自於資產負債表、損益表或是現金流 量表等。而後，吾人利用灰關聯分析對每一個範疇的財務比率進行分群。灰關聯分 析是一種著名的集群方法，常用於衡量那些元素資料訊息不完整或不清楚的關係。 在台灣，貨櫃船公司的財務比率常以小樣本或短期資料表示，是屬於不完整訊息， 因此灰關聯分析適合用於財務比率的分群。同時在分群之後，群內財務比率的關係 要高，而群與群之間的關係要低。最後，代表性財務指標將從這些集群中挑選而出。 關鍵字：代表性財務指標、灰關聯分析、財務比率、集群 Abstract There is a speculation of a forthcoming shortage of seafarers in the shipping industry, specifically for officers. What this research interested is whether such a shortage will in fact occur by the time. We first begin with an analysis of the supply dimension followed by estimates of seafarer demand. Then, we introduce the regional trends and divisions between senior officers, junior officers and ratings. Finally, this research tries to provide some policy recommendations to decision makers for the reason to improve the recruitment at the traditional shipping industry in Taiwan. The developments in economic and commercial activities have restructured the international seafaring labor force and altered the structure of seafarer employment. Because of a considerable reduction in recruit