Peer Reviewed Journal via three different mandatory reviewing processes, since 2006, and, from September 2020, a fourth mandatory peer-editing has been added.
As the increasing competitive intensity in the current service
market, organizational capabilities have been recognized as the
importance of sustaining competitive advantage. The profitable
growth for the firms has been fueled a need to systematically
assess and renew the organization. The purpose of this study is
to analyze the financial performance of the firms to create an
effective evaluating structure for the Taiwan’s service industry.
This study utilized TOPSIS (technique for order preference by
similarity to ideal solution) method to evaluate the operating
performance of 12 companies. TOPSIS is a multiple criteria
decision making method to identify solutions from a finite set of
alternatives based upon simultaneous minimization of distance
from an ideal point and maximization of distance from a nadir
point. By using this approach, this study measures the financial
performance of firms through two aspects and ten indicators.
The result indicated e-life had outstanding performance among
the 12 retailers. The findings of this study provided managers to
better understand their market position, competition, and
profitability for future strategic planning and operational
management.