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臺灣營建業上市公司經營績效評估-資料包絡分析法應用

Evaluating the Performance of Construction Listed Companies in Taiwan Based on Data Envelopment Analysis

摘要


資料包絡分析法(Data Envelopment Analysis, DEA)為Charnes, Cooper與Rhodes三位學者於1978年所提出之效率衡量方法,係評估決策單元之相對效率,所衡量之效率值為客觀環境下對受評單位最有利的結果。本研究主要貢獻在於將總效率值再區分成技術效率及規模效率加以探析各上市公司之經營績效,及依據實證結果提出之經營政策建議。本文應用資料包絡分析法探討臺灣營建業上市公司之經營績效評估,經分析後發現,潤隆、宏盛、根基、總太等4家營建業之總效率為有效,而寶徠、興富發等2家營建業雖非總效率有效,惟技術效率仍是有效。除總效率有效的營建業其規模收益是保持不變,達工、興富發等2家營建業的規模收益為遞減外,其他營建業的規模收益則都是遞增。

並列摘要


The method of Data Envelopment Analysis was proposed by Charnes, Cooper and Rhodes in 1978. The efficiency of decision making unit measured by DEA method was relatively superior efficiency in objective environment. The contribution of this paper is dividing the overall efficiency into operating efficiency and scale efficiency and proposing essentially policy suggestions according to empirical results. This paper applied Data Envelopment Analysis method to investigate the performance of construction listed companies. The results were found that the overall efficiency of four construction corp. containing Runlong, Hongsheng, Genji, Zongtai was effective. Although the overall efficiency of Bailai and Highwealth construction corp. was not effective, the technical efficiency of that two companies was still effective. In addition to the return to scale of construction corp. which overall efficiency was effective is constant. The return to scale of Dagong and Highwealth construction companies is decreasing. Besides, the return to scale of other construction listed companies is increasing.

參考文獻


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