從財報觀點析論臺灣鐵路之經營策略

Chia Nan University of Pharmacy & Science Institutional Repository > 嘉南學報 > 34 期 (2008) > Item 310902800/21597

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標題:	從財報觀點析論臺灣鐵路之經營策略
作者:	吳建德余元傑黃馨慧
貢獻者:	休閒保健管理系社會工作系
關鍵字:	鐵路運輸財務報表分析資產負債表損益表 Railway Transportation Financial Statements Analysis Off-balance Sheet Income Statement
日期:	2008
上傳時間:	2009-07-23 13:08:56 (UTC+8)
摘要:	臺灣傳統鐵路系統在長年虧損不，近年又面臨嚴峻的外部環境考驗。本文以財務報表分析的角度，從財務構面觀察臺鐵經營上的問題，並針對問題提出未來經營方向建議。根據財務量化分析結果，臺鐵問題如下：( l )固定資產比例高，流動性差，資產管理能力不足。( 2 ) 受鐵運特性限制，以客運收入為主，貨運收入比例甚低。( 3 )運輸成本過高，是造成虧損的重要因素。( 4 ) 多角化經營能力待加強。針對臺鐵問題的改善原則如下：( 1 )有效運用、管理房地產類資產使用效率，提高資產變現能力。( 2 )著重客運，爭取客源。( 3 )樽節開銷。( 4 )以委外經營取代自行多角化經營。 Taiwan traditional railway system should face not only the loss of all the year, but the stern challenge form external environment. This article tries to discuss from the aspect of financial statements analysis, think about the managing issue of form the aspect of financial perspective, and propose the suggestions for future management. According to the outcome of financial quantitative analysis, the problems of Taiwan Railway will show as follow : ( l ) High property- liability, less liquidity and lacks the ability of asset management. ( 2 ) Limiting by the characteristics of railway transportation, the incoming proportion of cargo is lower than passengers. ( 3 ) High cost of transportation will become the main effect of loss.( 4 ) The ability of diversification management should be enhancing. The improvable principles of Taiwan Railway will show as follow : ( l ) Applying and managing the utilization effectively on assets such as estate to increase the liquidity. ( 2 ) Putting emphasis on passenger 's transportation. ( 3 ) Saving the expenses. ( 4 ) Outsourcing operation instead of diversification managing by itself.
關聯:	嘉南學報(科技類)34期：p.371-385
顯示於類別:	[休閒保健管理系(所)] 期刊論文 [社會工作系] 期刊論文 [嘉南學報] 34 期 (2008)

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