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研究生: 洪小媛
研究生(外文): Hsiao-Yuan Hung
論文名稱: 台灣地區塑膠工業經營績效之研究 -DEA模型之應用
論文名稱(外文): A Study on Performance Evaluation of Plastics Industry in Taiwan: An Application of Data Envelopment Analysis Method
指導教授: 廖冠傑
學位類別: 碩士
校院名稱: 樹德科技大學
系所名稱: 經營管理研究所
論文出版年: 99
畢業學年度: 98
語文別: 中文
論文頁數: 163
中文關鍵詞: 資料包絡分析法經營績效塑膠工業
外文關鍵詞: Data Envelopment AnalysisOperating EffectsPlastics Industry
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本研究探討2004年至2007年台灣地區上市之塑膠工業廠商的經營績效,以資料包絡分析法(Data Envelopment Analysis, DEA)做為績效評估模式;此分析方法能處理多項投入與產出,進而演算出相對效率模式。本研究以各廠商之營業費用、資產總額、固定資產、其他資產做為投入變數,以營業收入淨額、營業利益、營業外收入及每股盈餘做為產出變數,透過投入與產出的模式,推論出廠商的生產資源與績效關係。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,用以瞭解各廠商對生產資源使用之情形,以及效率改善的方向,並衡量跨期總要素生產力的變動,提供給管理者改善缺失與未來營運方針及對資源做適當的分配之參考依據。
研究結果發現:1.整體塑膠工業之平均純技術效率值為0.9468,平均規模效率值為0.9435,較平均純技術效率值稍低,表示無效率之主要原因來自於規模無效率,故若要改善其經營績效,必須先從規模進行調整。2.由差額變數分析中發現,亞聚、台苯、聯成、炎洲此4家廠商其投入、產出項皆無需調整,相對效率值為1,顯示已達效率境界。3.由敏感度分析中發現,最具影響力之投入項為營業外收入。4.由麥氏生產力指數分析中發現,整體塑膠工業廠商其生產力、技術效率呈現成長現象,唯技術成長方面仍有進步空間,故應提升其總要素生產力,以祈達到技術進步。
This study uses some plastics companies of its industry in Taiwan to assess a performance model by Data Envelopment Analysis (DEA) among years as from 2004 to 2007. We propose a input-output model to conduct its resource-performance relationship, including four input variables as operating expenses, total assets, fixed assets, and the other assets; for output variables as net operating income, extra operating income, profit income, and earnings per share. Through efficiency analysis, slack variable analysis, sensitivity analysis, and Malmquist productivity index analysis, these help enhance to understand how the various manufacturers can be used to the case of productive resources and the direction of efficiency improvement to measure the inter-period changes in total factor productivity. These analysis also support managers to improve the operating principles, future loss, and appropriate, resource allocation.
The results showed as the followings: (1) The value of 0.9468 in the average pure technical efficiency of the industry; the value of 0.9435 in the average scale efficiency. The former one is greater than the latter one, which refers to improve its scale efficiency can be considerable from size adjustment; (2) The four plastics companies (Asia Polymer, Taiwan Styrene Monomer, UPC Technology, and Yem Chio) showed the unnecessary adjustment to its of input-output model because of the relative efficiency value of 1.00 to reach the necessary efficiency; (3) Through the sensitivity analysis, the most influential inputs was the total operating income; (4) By the Malmquist productivity index analysis, the overall plastics industry manufacturers, productivity, and technical efficiency showed the growth phenomena. However, technology growth still improves necessarily by their appropriate input-output adjustments.
中文摘要…………………………………………………………………i
英文摘要…………………………………………………………………ii
誌謝………………………………………………………………………iii
目錄………………………………………………………………………iv
表目錄……………………………………………………………………vi
圖目錄……………………………………………………………………ix
符號說明…………………………………………………………………x
第一章 緒論  1
第一節 研究背景與動機  1
第二節 研究目的  2
第三節 研究範圍  2
第四節 本文架構  3
第二章 文獻回顧  4
第一節 塑膠、石化工業的經營概況  4
第二節 塑膠工業的相關研究  13
第三節 績效的定義  13
第四節 資料包絡分析法  17
第三章 研究方法與設計  28
第一節 研究設計  28
第二節 分析方法.  33
第四章 實證分析  40
第一節 效率分析  40
第二節 差額變數分析  48
第三節 敏感度分析  51
第四節 麥氏生產力指數分析  107
第五章 結論與建議  116
第一節 結論  116
第二節 建議  122
參考文獻  125
附錄一  138
附錄二  148
附錄三  152
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