本硏究採用Entropy-Based的TOPSIS法來評估台灣食品公司的經營績效，在這項硏究中以台灣的13 家食品公司2009年至2011年3年的20個財務指標平均値來進行評估，本硏究採用Shannon’s Entropy來 計算客觀權重，並以TOPSIS方法所產生的排序來決定這些食品公司的經營績效。實證分析結果顯示，評 估這些食品公司最重要的五個經營績效評估準則爲：利息保障倍數、純益率、營業利益佔實收資本比率、 稅前純益佔實收資本比率、資產報酬率；最不重要的五個評估準則分別爲：應收款項收現日數、流動比 率、負債佔資產比率、速動比率及每股盈餘。在13家公司中，以佳格食品股份有限公司在2009年至2011 年之間擁有最好的經營績效。

This study combines the theories of entropy and TOPSIS to assess the operating performance of food corporations in Taiwan by financial statement solicited from Taiwan Stock Exchange Corporation. The objective importance weights of evaluation criteria are obtained by utilizing Shannon’s entropy and the TOPSIS is used to evaluate the operating performance of feasible food corporations. Thirteen food corporations in Taiwan are evaluated with twenty financial ratios from 2009 to 2011 in this study. The analysis results reveal that the five most important criteria for evaluating the operating performance of food corporations are: interest coverage ratio, net income ratio, the business interests of the total paid-up capital ratios, profit before tax to paid-in capital ratios, return on assets. The analysis results reveal that the five least important criteria are: receivables collection days, current ratio, debt ratio, quick ratio, earnings per share. Among the thirteen food companies, Standard Foods Co., Ltd. has the best business performance from 2009 to 2011.