以財務績效指標分析全球精密機械與產業設備之發展策略與生態集群

Abstract

本文針對全球的精密機械與設備產業進行分析，觀察全球505家產業相關企業之財務比率指標,並經因素分析萃取出5個主要構面,再以集群分析得到3種不同的生態集群：研銷擴張,重資產,與關係導向，並以ROIC（企業資本投入報酬率）為績效指標檢驗不同族群間的企業績效差異,發現關係導向族群擁有最佳績效，其次為重資產族群，研銷擴張族群之績效為末。期能作為經營管理者對公司經營策略擬定與決策分析之參考，以達到公司永續經營的目標。

This article is to shed light on the configuration of the global industrial machinery and equipment related companies by using financial ratios observed from 505 companies worldwide in the industry. The financial ratios are extracted to 5 constructs via factor analysis, and 3 different clusters can be found after cluster analysis: R&D expansion, Heavy Assets and Relationship Management. ROIC is used to examine the performance among the 3 clusters, and it is found that the Relationship Management cluster is leading in the industry, second by Heavy Assets, and then R&D expansion. The results can be served as a reference for managers in developing company strategies and alternative analysis in order to become continuously sustained.