商業活動與會計財務中常有評價的需求，而公司的價值是由許多專案的價值累積而成，因此企業的價值與公司的投資效率是息息相關的，鑑於評價工作如此重要，因此，不論是公司營運方向，或是個人投資皆離不開評價這個步驟。因此本文希望透過以客觀可衡量的準則尋找可類比企業，及相關可類比公司模型來做評價。並經由蒐集相關文獻資料來決定其構面變數，而後使用可類比公司模型對其進行訓練，最終成功建立可類比公司模型，並應用到TEJ的晶圓代工產業，以實地評價可類比程度。最後得出的實證結果，依照每一家公司對其評價數值所對應到的公司來看，即為其可類比的公司，其接近度由計算出來的數值由高到低比較，數值越高，則越接近目標公司，數值越低，則代表該公司與目標公司越不相似。而本文的研究也發現，若Cosine相似度與Pearson相似度的計算結果不同，本文建議以Pearson相似度為準，原因為Pearson相似度有考慮到產業平均，可以更客觀的表現每個準則對於相似度的影響程度。
Business activities and financial accounting often require evaluations, and the value of a company is accumulated from the value of many projects. Therefore, the value of a business is closely related to the company's investment efficiency. Given the importance of evaluation, both company operations and personal investments cannot be separated from this step. By collecting relevant literature, the article determines the dimensional variables and then trains the comparable company model. Ultimately, a successful comparable company model is established and applied to the semiconductor foundry industry of TEJ for on-site evaluation of comparability.Based on the empirical results, each company's evaluation value corresponds to a comparable company, and the closeness is compared based on the calculated values. The higher the value, the closer the company is to the target company, while the lower the value, the less similar the company is to the target company. This study also found that if the calculation results of cosine similarity and Pearson similarity are different, it is recommended to use Pearson similarity because it considers industry averages and can objectively demonstrate the impact of each criterion on the similarity.
