台灣半導體產業之利潤與生產力分解-資料包絡分析法之應用

Decomposing Profit and Productivity Change in Data Envelopment Analysis: an Application of Taiwan Semiconductor Industry

林姿瑋(Tzu-Wei Lin)

指導教授 ： 趙莊敏 ； 游明敏

國立臺北科技大學/管理學院/商業自動化與管理研究所/碩士(2010年)

摘要

本研究應用Grifell and Lovell (1999)提出的利潤變動拆解方法，用以分析2002年至2008年期間，台灣半導體產業包含設計、製造、封裝與測試的利潤變動。在此主要將利潤改變分為三個來源：(1)生產力效果(包含技術改變效果以及營運效果)、(2)活動效果(包含產品組合效果、資源組合效果以及規模效果)以及(3)價格效果。由此拆解不僅可以清楚了解整體利潤變動，也可以發現每一個效果占整體利潤變化的貢獻程度。從利潤變動拆解之結果可以提供台灣半導體產業的管理者有用的資訊，提供詳細的經營資訊給台灣半導體產業用於改善其獲利能力，進一步擬定未來經營或改善的策略。

關鍵字

資料包絡分析法 ； 利潤 ； 生產力 ； 半導體產業

並列摘要

This study applies Grifell and Lovell’s (1999) profit change decomposition methodology to analyze the profit changes of Taiwan's semiconductor industry, including designs, fabrications, packaging and testing firms during the period 2002-2008. The profit change will be decomposed into three sources: (1) the productivity effect (including the technical change effect and operating efficiency effect), (2) an activity effect (including product mix effect, resource mix effect and scale effect), and (3) price effect. From the decomposition, we can not only understand the total profit change but also the relative contribution of each effect on the total profit change. From the decomposition results of the profit change can provide useful information to the managers of Taiwan's semiconductor industry to the establishment of future profit enhancement strategies.

並列關鍵字

Data envelopment analysis ； Profit ； Productivity ； Semiconductor industry

參考文獻

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