台灣半導體通路商之經營績效分析

The Performance Analysis of Semiconductor Distributors in Taiwan

許勝凱(Sheng-Kai Hsu) ； 吳春光(Chun-Kuang Wu) ； 劉慶瑞(Ching-Jui Liu)

《Journal of Data Analysis》 9卷3期 (2014/06) Pp. 23-62

https://doi.org/10.6338/JDA.201406_9(3).0002

摘要

本文探討國內十七家上市櫃半導體通路商之經營績效，並找出改善投入資源的配置結構及標竿學習典範，作為半導體通路商改進經營績效的建議。以「公開資訊觀測站」所揭露2010年至2012年上市櫃半導體通路商之財務報表做為研究資料，將17家上市櫃半導體通路商依資本額大小分為大型通路商、中大型通路商及中型通路商，選取資產總額、員工人數、股東權益及營業費用為投入因子，營業收入及稅後淨利為產出因子，利用資料包絡分析法來分析上市櫃半導體通路商之經營績效。研究結果發現：1.相對總效率平均值為0.748，其顯示的意義為在現有的產出水準下，投入資源的配置還有25.2%的改善空間；2.在CCR模型下具有整體效率的決策單位有8個，分屬六家公司，分別為安馳、至上、益登、敦吉、擎亞科、聯強，可為無效率公司的標竿學習典範；3.在相對無效率大型通路商在投入資源配置需改善項目及減少原平均的幅度包括：資產總額需減少22%、員工人數減需少40%、股東權益需減少24%、營業費用需減少21%，另需增加在產出項中的營業收入4%；4.相對無效率中大型通路商在投入資源配置需改善項目及減少原平均的幅度為：資產總額34%、員工人數54%、股東權益29%、營業費用30%，另需增加在產出項中的稅後淨利15%；5.在無效率中型通路商中在投入資源配置需改善項目及減少原平均的幅度為：資產總額39%、員工人數47%、股東權益45%、營業費用37%，另需增加在產出項中的營業收入1%及稅後淨利63%。

關鍵字

資料包絡分析法 ； BCC模型 ； CCR模型 ； 決策單位

並列摘要

The purpose of this research was to evaluate the operating performance of seventeen domestic semiconductor distributors which are list on Taiwan Stock Exchange, and found out benchmarking model to improve resources of the input structure as suggestions to semiconductor distributors so as to improve their business performance. With listed semiconductor distributors which are divided three category into Large, medium large and medium distributors financial statements ＂MOPS＂ disclosed in 2010-2012 as research data, Data Envelopment Analysis (DEA) was used to analyze 51 Decision Making Units (DMU), selecting total assets, employee amount, owners' equity and operating expenses as the input factors, and operating revenue and net profit as the output factor. The results showed that the average relative total efficiency is 0.748, meaning under the existing output level, there is still 25.2% of room for improvement investment in the allocation of resources. Under CCR model only eight DMUs from six companies (Anstek, Superme, Edom, Audix, Coasia, Synnex) reached overall efficiency, and became benchmarking models for inefficient companies. Large distributors of relative inefficiency need to improve the items in the allocation of resources in investment and reduce the magnitude of the original average: total assets by 22%, employees by 40%, owners' equity by 24%, operating expenses by 21%, and increasing the amplitude of the original average output: business revenue by 4%; medium large distributors of relative inefficiency need to improve items in the allocation of resources in investment and reduce the magnitude of the original average: total assets by 34%, employees by 54%, owners' equity by 29%, operating expense by 30%, and increasing the amplitude of the original output: net profit by 15%; medium distributors of relative inefficiency need to improve items of the allocation of resources in investment and reduce the magnitude of the original average: total assets by 39%, employees amount by 47%, owners' equity by 45%, operating expenses by 37%, and increase amplitude of the original average output: operating revenue by 1% and net profit by 63%.

並列關鍵字

Date Envelopment Analysis ； Charnes ； Cooper and Rhodes Model ； Banker ； Charnes and Cooper Model ； Decision marking unit

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