連鎖零售業在都會地區直營門市之營運績效分析─以A連鎖鞋店為例

The Operating Performance Analysis of Regular Chain Stores in Metropolitan Area of Chain Retail Business — Taking Chain Shoe Stores A as an Example

黃仕謙(Shih-Chien Huang)

指導教授 ： 黃崇興

國立臺灣大學/管理學院/商學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201610303

摘要

近年來，績效評估系統超越早期只以財務作為績效評估指標，重視財務以外之策略層面，提供公司及管理者績效評估評估工具，公平、客觀且全面地衡量受評者，其中衡量項目隨市場變化作調整，以達到最適化評估。但是，現今大多數連鎖零售業仍以單一財務面或業績作為績效評估指標，評估門市及人員績效表現，其攸關門市營運狀況及員工薪資獎勵；有失評估之全面性及公平性，無法從中得知無效率原因及其改善方法。

　　在國內A連鎖鞋店的配合與協助下，取得2013年及2014年營運資料及相關數據，A連鎖鞋店以各門市損益表之淨利評估營運績效，調整門市營運狀況；仰賴公司內部事業部門主管過去管理經驗及門市近期業績狀況訂定未來業績目標，而後根據業績達標率決定門市人員薪資獎勵，再以業績達標率將各門市排序後，依序分配門市獎金。

　　本研究從A連鎖鞋店位於都會區之門市中，挑選出15間具代表性門市，以資料包絡分析法(DEA)在CCR及BCC模式之固定及動態規模假設下，共同建立出用以比較及分析績效之模型，找出相對有效率及無效率之決策單位(DMU)，並分析無效率來源；比較現存績效評估指標之適切性。

　　比較及分析結果顯示，30個DMU中，有五個DMU之整體技術效率值級數超越營業淨利級數較多，共同原因是DMU投入變數之每坪租金較低，使整體技術效率提升；另一方面，多數DMU之整體技術效率值級數與業績達標率級數呈負相關，業績達標率只以業績及主觀性調整之業績目標作為評估指標，顯然未將任一投入變數作衡量項目；針對此問題，本研究以DEA全面性評估後，得知各DMU無效率原因，並提供參考單位、差額變數及效率改善建議。

關鍵字

績效評估 ； 資料包絡分析法 ； 直營門市 ； 連鎖零售業

並列摘要

The performance evaluation system exceeds the financial performance evaluation indexes in the early stage and regards the strategic dimensions besides finance, providing companies and managers with a performance evaluation tool and measuring the ratees fairly and objectively. In the performance evaluation system, the measured items are adjusted with the changes in the market to achieve the optimizing assessment. However, most of chain retail businesses still use a single financial dimension or performance as their performance evaluation indexes to assess the performance of stores and staff nowadays; it is closely related to the operating conditions of regular chain stores and salary incentives of staff, the comprehensiveness and fairness of assessment lacks, and the reasons of inefficiencies and the improved methods cannot be learned with this way.

With the cooperation and assistance of the domestic chain shoe stores A, we obtained the trading information and related data of 2013 and 2014. The chain shoe stores A assess their operating performance in accordance with the net profit of the income statement in individual store to adjust the operating conditions of the regular chain stores. Based on the past management experience of the directors of the business department within the company, the performance status of each store, as well as the recently performance status of the regular chain stores, the future performance objectives are set. Afterwards, according to the compliance rate of performance, the salary incentives of the store staff are determined. Then, after the compliance rate of performance of all stores is sorted, the bonuses of the regular chain stores are sequentially assigned.

In this study, among the stores of the chain shoe stores A located in metropolitan area, 15 representative stores were selected to establish a model of comparing and analyzing performance under the assumption of the fixed and dynamic scales in the CCR and BCC mode by the data envelopment analysis (DEA) methods. Thus the relatively effective and ineffective decision-making units (DMUs) were found out, the sources of inefficiency were analyzed, and the relevancies of the existing performance evaluation indexes were compared.

The comparison and analysis results show that, among 30 DMUs, there are five DMUs that their ratings of the overall technology efficiency rate significantly exceed those of the performance compliance rate. The common reason is the rent per ping in which the five DMUs put variables is lower, making the overall technology efficiency rate promoted. In addition, in most DMUs, the ratings of the overall technology efficiency rate are negatively correlated with those of the performance compliance rate; for the performance compliance rate, the evaluation indexes are only the performance and subjectively-adjusted performance targets so that obviously no variables are put as the measured items. To solve this problem, in this study, after the comprehensive assessment was made by DEA, inefficiency reasons of each DMU are learned and reference units, difference variables, and recommendations for efficiency improvement were provided.

並列關鍵字

Operating Performance Analysis ； Data Envelopment Analysis (DEA) ； Regular Chain Store ； Chain Retail Business

參考文獻

2.莊淇雯(2004)，跨區經營百貨集團在特定事件促銷績效之研究，國立臺灣大學商學研究所碩士論文。

5.Carman, J.M. & Kenneth, P. (1973), Marketing: Principles and methods (7th ed.) (P. 200-206). Chicago: Richard D. Irwin.

4.Banker, R.D., Charnes, A., & Cooper, W.W. (1984) Some Models for Estimating Technical & Scale Inefficiencies in Data Envelopment Analysis. Management Science, 30(9), 1078-1092.

6.Charnes, A., Cooper, W.W., & Rhodes, E.(1978) Measuring the Efficiency of Decision Making Units. European Journal of Operational Research, 2(6), 429-444.

8.Charnes, A., Cooper, W.W., & Rhodes, E.(1981) “Evaluating Program & Managerial Efficiency: An Application of Data Envelope Analysis to Program Follow Through. Management Science, 27(6), 668-697.”