C-4 An Essay on Business Assessment : Identifying Earning Structures

Abstract

In general, it could be said that "Check" has been rarely studied, comparing "Plan" and "Do" in the management cycle PDCA. Therefore, The assessment of business design project is studied as a link of PDCA cycle chain. The three factors models for the assessment are built after the growth accounting model, including as input factors machinery investment, information system investment and an expense, such as personnel and so on. Using these models, the 2002-2008 FY financial data of the securities reports are analyzed and studied to identified the earning structure, i.e. a composition profile of rates of return on input factor, referring the minimum profit adjustment rate at which the overall rate of return (=Profit increase/Total input factor) is zero.