The Study on the Operating Performance of the Tourism Companies Listed on Taiwan Stock Exchange

• Main Authors: Yeh, Yung-Ying, 葉瑩盈
• Other Authors: Lun-Min Shih
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/05380911794547463602

碩士 === 大葉大學 === 管理學院碩士在職專班 === 104 === Taiwan along with the economic growth, influenced by globalization and national income increase, tourism has become the people’s spiritual life of leisure activities, the national travel demand growth in the trend, also from the global outlook for the world in the future, people's knowledge of the world's increased economic growth, increased tourism people upward growth trend year by year, also bring to the world tourism industry important source of income. Lion Travel Service's market share has already surpassed that of Phoenix Tours and the results of independent samples t test, are broadly consistent with the results. Lion Travel’s profitability (business gross margin, business profitability, after-tax net income per share), solvency (debt ratio and liquidity ratio) and operating ability (accounts receivable turnover ratio, fixed asset turnover) generally is significantly superior to the phoenix, Lion Travel still remains the market leader position. Key Words: Listed Tourism Companies, Operating Performance, Financial Ratio