站在投資人的角度分析食品業財務報表：以統一企業、味全為例

Abstract

摘要 民以食為天，我們的生活與食品業息息相關，因此我們想要更深入探討，並在眾多公司中以統一食品為主要研究對象，以味全作為對比企業，觀察兩大食品業龍頭財務報表的差異，另外我們將所有上市食品業的資料加以統計平均作為整個食品業的參考依據。

首先，我們分析統一近兩年的財務報表，找出重大的事項變動，並加以探討其原因。再者，我們運用台灣經濟新報財經資料庫(TEJ)，彙整數據抓出近五年的財務報表，加以運用比率分析進一步探討兩家企業，運用分析之數據進行研究與比較，使我們能夠更好的做出分析與結論。

透過上述方法，以我們站在投資人的角度去觀察統一、味全及全食品業財務報表分析的結果，得知統一於各項比率的表現皆優於為全及產業平均值，因此我們認為統一企業是投資人的最佳選擇。

Abstract Food is the most important thing in life, our lives are really related to food industry, so we want to research more information. We choose Uni-President Enterprises Corporation as our main research project, and Wei Chuan Foods Corporation as comparative enterprise. Observe the difference of financial statements of two food industry leaders, in addition, we will list all food industry’s data as a statistical average of the food industry as a reference.

First, we analyze the financial statements of Uni-President Enterprises Corporation for the past two years to identify significant events and to explore the reasons. We use TEJ to find 2015-2019 financial statement and consolidated data. We use the ratio analysis to discuss the two enterprises further. We can make better analysis and conclusions by using the data analysis and comparison.

We compare the results of Uni-President Enterprises Corporation, Wei Chuan Foods Corporation and the whole food industry from the perspective of the investors. The conclusion is that Uni-President Enterprises Corporation’s ratios are better than the average of the whole food industry. Therefore, we believe that Uni-President Enterprises Corporation is the best choice for investors.