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Please use this identifier to cite or link to this item: http://ir.lib.stu.edu.tw:80/ir/handle/310903100/2611

Title: 台灣地區紡織工業經營績效之研究 ─DEA模型之應用
A Study on Performance Evaluation of Textile Industry in Taiwan: An Application of Data Envelopment Analysis Method
Authors: 蕭鈺水
Yu-Shui Hsiao
Contributors: 經營管理研究所
廖冠傑(Guan-Jye Liao)
Keywords: 資料包絡分析法;經營績效;紡織業
Data Envelopment Analysis;Operating Effects;Textile Industry
Date: 2011
Issue Date: 2011-12-01 13:29:27 (UTC+8)
Publisher: 高雄市:[樹德科技大學經營管理研究所]
Abstract: 企業經營績效關係到公司的生存與未來發展,因此企業與企業經營者均致力於經營績效的提昇。台灣紡織業近60年的發展,已建構成上下游完整的產業體系,且紡織業產品是台灣出口的主力產品之一,產業內企業經營績效的好壞,關係到整體產業的生存發展,而透過財務報表的比率分析只可以評估企業之財務狀況與經營成果現象,期望利用資料包絡分析法,以分析紡織業上市公司的經營績效。
本研究探討2007年至2009年台灣上市紡織公司於之經營績效,以資料包絡分析法進行績效評估;並以「營業成本」、「營業費用」、「長期投資」等為投入變項,以「營業收入淨額」、「營業外收入」等為產出變項。藉由效率分析、差額變數分析、敏感度分析及麥氏生產力指數分析,來瞭解其生產效率及改善的方向,提供給管理者改善缺失之參考依據。
紡織廠商之無效率來源大部分來自技術無效率,故若要改善紡織業的經營績效,必須提升純技術效率,如昶和、三洋纖、如興等連續三年皆為無效率單位,故需針對「營業成本」、「營業費用」、「長期投資」等投入變以項,及「營業收入淨額」、「營業外收入」等產出項之調整方能成為有效率單位。差額變數分析中發現,嘉裕、集盛、南染、聚隆此4家廠商之相對效率值為1,顯示已達相對效率境界,其投入、產出項不需做調整。敏感度分析發現,最具影響力之變項為營業收入淨額,其次為營業成本。Malmquist 生產力指數分析發現,整體紡織廠商生產力、技術效率呈現正成長,但技術方面仍有進步空間,尤其東和紡織其麥氏生產力指數、追趕效率指數、麥氏指數皆小於1,所以東和紡織應提升總要素生產力,方能促使技術因應成長進步。

關鍵字:資料包絡分析法、經營績效、紡織業
ABSTRACT
The operating effects of enterprise operation play an important role in the survival and future development of a corporation. Thus, all enterprise operators are devoted to upraise such effects. The nearly sixty-year development has already integrated Taiwan textile industry. Besides, the textile is one of Taiwan’s chief exports.With ratio analysis, we can only estimate financial affairs and operating outcomes. We hope to analyze the operating effects of a listed company in textile industry by using Data Envelopment Analysis.
This study is meant to discuss the operating effects, which are estimated by means of Data Envelopment Analysis, of Taiwan listed textile companies from 2007 to 2009. The input variables are operating cost, operating expense, and long-term investment; the output variables are business income net amount and non-operating income. With efficiency analysis, difference variable analysis, sensitivity analysis, and Malmquist productivity index analysis, managers can understand production efficiency and ways of improvement that give them frame of reference to mend the flaws.
The inefficiency of textile manufacturers is mainly resulted from technical inefficiency. Therefore, the upgrading of technical efficiency will improve the operating effects in textile industry. For example, Chang Huo, San Yang Hsien and Ju Hsing are all inefficient units in the continuous three years. To make Chang Huo, San Yang Hsien and Ju Hsing efficient units, such input variables as operating cost, operating expense, and long-term investment and such output variables as business income net amount and non-operating income have to be modified. With difference variable analysis, Jiayu, Zigsheng, South dye, Acelon manufacturers’ relative efficiency value are one. Thus, there is no need to modify their output and input variables. With sensitivity analysis, business income net amount is the most influential variable and operating cost is the secondary one. With Malmquist productivity index analysis, the productivity and technical efficiency of all textile manufacturers show growth trends. Especially, Malmquist productivity index, pursuit efficiency index and Malmquist index of Tung Ho Textile are all smaller than one. Thus, Tung Ho Textile should increase total factor productivity in order to promote technical growth.

Keywords: Data Envelopment Analysis, Operating Effects, Textile Industry
Appears in Collections:[經營管理研究所] 博碩士論文

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