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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 杜榮瑞(Rong-Roey Duh) | |
| dc.contributor.author | Yan-Qing Du | en |
| dc.contributor.author | 杜燕青 | zh_TW |
| dc.date.accessioned | 2021-06-15T12:33:34Z | - |
| dc.date.available | 2026-08-01 | |
| dc.date.copyright | 2016-08-24 | |
| dc.date.issued | 2016 | |
| dc.date.submitted | 2016-08-02 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/50240 | - |
| dc.description.abstract | 本文以逐一查找的方式收集2010-2014年台灣上市上櫃企業的產能利用率資料，分析產能利用率與企業獲利率的具體關係，實證結果顯示產能利用率對獲利率的的影響如下：(1)假如企業存在閒置產能，產能利用率與獲利率顯著正相關。(2)當企業產能利用率接近滿載，產能利用率與獲利率呈顯著負相關關係。(3)當企業通過增加資本支出擴充產能，產能利用率越高，其獲利率也會越高。 | zh_TW |
| dc.description.abstract | This thesis examines the association between capacity utilization and profit margin. Using the hand-collected data about capacity utilization disclosed by listed firms in Taiwan for the investigation, this study obtains the following findings. When there exists un-utilized capacity, the rate of capacity utilization is positively associated with profit margin. But when the capacity is fully utilized, there is a negative association between capacity utilization rate and profit margin. Further, when companies expand their capacity by capital expenditure, the higher the utilization rate, the higher the profit margin. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-15T12:33:34Z (GMT). No. of bitstreams: 1 ntu-105-R03722051-1.pdf: 1152354 bytes, checksum: be723dbc9688a03d5bf0fe377b7ad952 (MD5) Previous issue date: 2016 | en |
| dc.description.tableofcontents | 論文摘要 I
Abstract II 致謝 III 表目錄 VI 第一章 緒論 1 1.1研究背景與動機 1 1.2 研究內容與意義 3 第二章 文獻探討與假說發展 8 2.1 產能與產能利用率 8 2.2 假說一 9 2.3 假說二 11 2.4 假說三 14 第三章 研究方法 17 3.1 研究期間、資料來源與樣本選取 17 3.2 模型建立 18 第四章 實證結果與分析 22 4.1 基本敘述性統計 22 4.2 廻歸分析的結果 26 第五章 結論與建議 30 5.1結論 30 5.2貢獻 31 5.3局限與不足 31 參考文獻 33 | |
| dc.language.iso | zh-TW | |
| dc.title | 台灣企業產能利用率與獲利率之關聯 | zh_TW |
| dc.title | The Relationship between Capacity Utilization and Profit Margin：Evidence from Taiwan Listed Firms | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 104-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳政芳(Jeng-Fang Chen),廖芝嫻(Chih-Hsien Liao) | |
| dc.subject.keyword | 產能利用率,獲利率,閒置產能,產能規劃, | zh_TW |
| dc.subject.keyword | Capacity utilization,Profit margin,Idle capacity, | en |
| dc.relation.page | 35 | |
| dc.identifier.doi | 10.6342/NTU201601703 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2016-08-02 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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