ABSTRACT
This chapter discusses case involving the financial performance (FP) improvement problem, combining multiple rules-based decisions making with multiple attribute decision making. It illustrates a case study on improving the FP of semiconductor companies to show the proposed approach. The chapter adopts public-listed semiconductor companies in Taiwan as an example. The case illustrated shows how to construct an integrated approach to resolving complex financial problems in real business environments. The empirical case study comprised two stages; the first stage analyzed and explored historical patterns to form a dominance-based rough set approach financial model, and a hybrid multiple criteria decision making (MCDM) model integrating formal concept analysis (FCA) with the decision-making trial and evaluation laboratory-based analytic network process (DANP) method was constructed for improvement planning at the second stage. The FCA-based DANP model may help a company rank or select improvement plans in a quantitative manner, which further extends the applications of MCDM methods to resolving financial problems.
