不鏽鋼製造業財務報表分析

Abstract

主要在於分析台灣總體經濟，並把台灣GDP及CPI與亞洲已開發國家經濟為範圍，以此來說明此產業對各國GDP與CPI的影響。選擇鋼鐵業是因為，此產業為台灣前五大產業之冠，而選擇鋼鐵下的不鏽鋼產業則是認為，近年因為食安問題，不少民眾開始使用不鏽鋼的餐具、保溫瓶等等的，所以我們想要瞭解這個產業以及預期未來可能的發展。 台灣總體經濟與不鏽鋼現況未來分析，我們使用台經院產業資料庫、台灣經濟新報及投資級經濟指標使用指南。另外，也從不鏽鋼產業裡的上市企業裡挑選三家企業做比較，並藉由台灣景氣燈號、表格、圖形讓大家清楚瞭解台灣的景氣循環與不鏽鋼產業分析。並將2011年到2015年所有相關資料，一併蒐集起來並做統整。 從不鏽鋼產業中的上市公司，選出三家企業做投資相關的五力分析 ，預估2016年營收並計算出財務狀況表、損益表部分科目金額及市值帳面價值比 再做相關比較。

This study aims to analyze the macroeconomics of Taiwan, and explain how the industry impacts GDP and CPI that mainly on Taiwan and the developed countries in Asia. We researched into Iron and steel industry because this industry topped the charts for five industries in Taiwan, and then especially made a research on stainless steel industry because recently people tended to use stainless steel thermos bottles and tableware depended on food safety problem. We wanted to realize the industry and expected the possible development in the future. We analyzed the macroeconomics of Taiwan and the current and future situations of stainless steel industry based on Taiwan Industry Economics Services and economic indicators from STOCK-AI.COM. Besides, we chose three of the publicly traded companies to compare and made everyone clearly realize the business cycle in Taiwan and the analysis about stainless steel industry through the monitoring indicators of Taiwan, forms and charts. We also collected and unified all related data from 2011 to 2015. Based on the earning power, short-term liquidity, long-term liquidity, return on investment analysis and operating performance analysis about related investment of three chosen companies, we estimated the operating revenue in 2016 and figured out the financial statements, income statements and the market-to-book ratio, then compared with them.