採用Network SBM模型研究智慧資本價值創造過程-以台灣銀行業為例

A Study on the Intellectual Capital Value Production Process using Network SBM Approach：The Case of Banks in Taiwan

何采榛(Tsai-Chen He)

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(2011年)

摘要

本研究應用Cooper, Seiford and Tone (2007)所提出以差額變數為基礎之網絡
資料包絡分析法評估台灣銀行業的經營績效。並嘗試藉由智慧資本的構面加以比
較分析，進一步探討銀行業的經營績效。將其分為四個階段，第一階段為創造智
慧資本能力(Capability)：透過日常營運成本的投入能產生多少的存款數(顧客資
本)、能創造多少新種業務的收入(創新資本)、能產生多少的資訊設備及軟體技
術(流程資本)、能創造多少無形優質人力資產(人力資本)的能力第二階段為資金
的運用效率(Efficiency)：透過智慧資本的運用，來觀看資金管理的效率；第三階
段為創造收益的盈利能力(Profitability)：透過放款、投資，為企業創造收益的能
力；第四階段為各銀行運用所賺取之利潤在股票市場中以創造市場價值的能力
(Marketability)。希望藉此使各銀行經理人在創造智慧本的過程中，更了解自己經
營銀行在各階段的優劣點，並且從中檢討出無效率的來源，進而改善之。最後由
Wilcoxon符號順序檢定，證實Network SBM與傳統DEA的效率值有顯著差異。

關鍵字

智慧資本 ； Network DEA ； 經營績效

並列摘要

This study incorporates the intellectual capital into the evaluation of bank efficiencies in Taiwan using Network SBM proposed by Cooper, Seiford and Tone (2007). We modify their model to a multi-stage Network SBM model to evaluate the operating performance of banks in Taiwan. During the first two production stages, the intellectual capital variables are included to analyze the performance of the banking business. The banking operational process is divided into four stages. Stage-1 measures the banks’ ability to create intellectual capital (Capability). Based on the inputs of operating costs and asset depreciation expense (fixed capital), the outputs are income from innovative businesses (innovation capital), expenditures on the information equipment and software technology (process capital), proxy variables of human capital (human capital), and the amount of deposits (customer capital). Stage-2 measures the banks’ efficiency of funding allocation (Efficiency). Based on the inputs of intellectual capital (include innovation capital, process capital, human capital, customer capital), the outputs are income from loans, investments and non-performing loans. Stage-3 measure the banks’ ability to create revenue (Profitability). Based on three inputs (include loans and investments), the outputs are income from interest and investment-related income. Stage-4 measures the banks’ ability to create market value (Marketability). Based on the inputs of stage-3, the outputs are income from market to book value and market value.The results of the Network SBM DEA model provide a wider menu of benchmark banks at each stage for the managers to emulate in the value creation process of the intellectual capital. Final, the efficiency of the Network SBM and the conventional DEA has significant differences by using the Wilcoxon signed ranks test.Stage-4 measures the banks’ ability to create market value (Marketability). Based on the inputs of stage-3, the outputs are income from market to book value and market value.The results of the Network SBM DEA model provide a wider menu of benchmark banks at each stage for the managers to emulate in the value creation process of the intellectual capital. Final, the efficiency of the Network SBM and the conventional DEA has significant differences by using the Wilcoxon signed ranks test.

並列關鍵字

Bank ； Network SBM DEA ； Intellectual capital ； Operational efficiency

參考文獻

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[6] 葉彩蓮、陳澤義，「銀行經營績效評估:財務比率與DEA的整合」，東吳經濟商學學報，第三十期，2000，第19-42頁。

[8] 李璧芸，台灣銀行業的績效分析－網絡資料包絡分析法，碩士論文，國立政治大學經濟研究所，台北，2008。

[1] Cooper, W.W., Seiford, L.M. and Tone, K., Data Envelopment Analysis: A

Comprehensive Text with Models, Applications, References and DEA-Solver