運用平衡計分卡與資料包絡分析法於IC封測產業績效評估

The Performance Evaluation of IC Package and Testing Industry Bases on Balanced Scorecard and Data Envelopment Analysis

戴貞德(Jen-Der Day) ； 梁傑盛(Jie-Sheng Liang)

《商業現代化學刊》 5卷1期 (2009/03) Pp. 135-150

https://doi.org/10.6132/JCM.2009.5.1.10

摘要

本文之研究目的係運用平衡計分卡四個主要構面的概念來選取績效評估指標，並使用資料包絡分析法作爲效率衡量之工具。所選定之指標分別爲：普通股股數、行銷費用、營業成本、研發費用、員工費用、營業收入與稅前淨利。研究結果發現：在遞延時間分析上，領先指標（非財務構面）在所選取的兩個年度裡有明顯地反映到落後指標（財務構面）上。在效率衡量方面，有88%的受評單位均能達到相對良好的營運績效。在差額變數方面，分別有58%與70%的受評單位在行銷費用與稅前淨利上需要加以改善。在敏感度方面，以營業成本與營業收入的變動對各受評單位效率值的影響最爲顯著。

關鍵字

平衡計分卡 ； 資料包絡分析法 ； IC封測產業

並列摘要

In this paper, we chose four major dimensions of balanced scorecard as indicators to do the performance evaluation. Then the data envelopment analysis method was used to measure the efficiency. The indicators included: Number of common stock, marketing expenses, operating costs, research and development expenses, employee expenses, operating revenue, and pre-tax income.
The results indicated that: for the lag time analysis of selected two years data, the leading indicators (non-financial aspect) had obviously reflected to the behind indicators (financial aspect). For the efficient evaluation, 84% of units could reach relatively good operation efficiency. For the slack variable analysis, 58% and 70% of units needed to improve its marketing expenses and pre-tax income. For the sensitivity analysis, the change of operating costs and operating revenues were the most obvious indicators that affected the evaluated units.

並列關鍵字

Balanced Scorecard ； Data Envelopment Analysis ； IC Package and Testing Industry