应用灰关联分析与TOPSIS方法於游戏厂商财务绩效评估模式.pdf

管理科學研究 Vol.5 , No.2, 2009 ,第 23-44頁 應用灰關聯分析與 TOPSIS 方法於遊戲廠商財務績效評估模式 The Model of Applying Application of Grey Relational Analysis and TOPSIS Method to the Game Makers Financial Performance Assessment 吳有龍 1 楊倍箕 2 林瑞源3 (Received: Dec. 12, 2008 ；First Revision: Jan. 16, 2009 ；Accepted:Feb. 23,2009) 摘要 近年來，亞太地區線上遊戲成長的最主要因素 ，分別是新遊戲者不斷的加入、新加 入的遊戲廠商不斷推陳出新的營運模式、內容不斷的更新與變化。面對如此競爭激烈的 產業，本研究以多準則決策（MCDM ）之灰關聯分析與 TOPSIS 方法來評估 2006 年遊 戲軟體廠商的經營績效，並參考證券發行人財務報告編制準則、財政部證期會、以及日 本五力分析所公布之財務比率分析構面，選取十五項財務指標，並採用公開之財務報 表，建構一個短期的預測模式，推導出遊戲軟體廠商整體績效排名評比。研究實證指出 以鈊象為經營績效最好的廠商，其次為昱泉國際，第三為宇峻奧汀。本研究結果可做為 投資者與企業管理階層之主要參考依據。 關鍵詞： 遊戲軟體廠商、財務績效、灰關聯分析、TOPSIS Abstract In recent years, of the most important factors online game growth of the Asia-Pacific region are the new players continually adding new games vendor to join their qual ity mode of operation, content updating and constant change. Faced with such fierce competition in the industry, this research to multi-criteria decision-making (MCDM) of the Grey Relational Analysis and TOPSIS method are used to assess the 2006 game software makers Operating Performance, and people refer to securities issued guidelines for the preparation of financial reports, the Financial Department certification period, and the Japanese five forces analysis are published by the financial ratio of dimensions, select the 15 financial targets, and take the Financial Statement, to build a short-term Prediction Model, derived game software vendors overall performance rankings and competitions. Empirical studies in international games system that Operating Performance for the best manufacturers, followed by Intersect international, for the thi