台灣紡織產業近10年來的發展,在內有工資上漲、環保意識抬頭等成本增加不利條件,外有ECFA、TPP、東協10國自由貿易區的簽訂等競爭劣勢,導致呈現衰退狀況並影響台灣紡織產業聚落的發展受衝擊,因而產生嚴重外移現象。因此台灣紡織下游成衣廠商因應當前局勢在經營策略上的改變與調整,其對企業產生的經營績效影響,期望透過本研究分析得以實證論述,並能作為業界未來在公司永續經營上參考之依據。 本研究以成衣上市股中營業規模較具代表性者為研究對象,並蒐集2003至2012年共10年之上市公告財務資料,以Pearson相關性分析評選適當投入產出指標,使用資料包絡分析法(Data Envelopment Analysis, DEA)進行分析,並再採用視窗分析加以深入研究,推移出各家這10年來之經營效率曲線圖,以期增加效率分析之區別辨識度並得以找出標竿企業。 從研究結果發現50個受評單位中整體無效率廠商有34組高達68%佔比,佐證這10年來台灣紡織產業人工成本高居不下之經營環境日趨惡劣現象,顯示海外生產基地佈局策略是降低人工成本的重要影響因素。再從視窗分析中得出10年長時期的效率曲線圖,得以觀察各公司所提出的改善方針或營運策略的調整對其經營績效的改善是否有效作一驗證及論述。
In these ten years, Taiwan textile industry is recessing gradually due to the following reasons: 1) high labor cost in Taiwan ; 2) environmental awareness; 3) FTA such as ECFA, TPP, and ASEAN. Taiwan textile supply chain has a drastic impact and then move out Taiwan seeking for better production bases. Therefore, Taiwan textile companies try to improve the operational performance by making new business strategies. This research intends to use the following evaluation ways to find model enterprises to shed light for sustainable management in the industry. This research includes the financial information of the representative enterprises from 2003 to 2012. Pearson Correlation Coefficient is used to find out proper inputs and outputs for conducting Data Envelopment Analysis and Window Analysis to figure out the curve of management efficiency of these ten years. Then, we will get the efficient and inefficient enterprises. This research also finds that among 50 candidates on performance evaluation, 34 ones are inefficient decision making units, which proves that high labor cost of Taiwan is one of the key factors that causes recession of textile industry in these ten years. According to the research results, we may come to the conclusion that overseas production strategy is a solution to this problem. Moreover, the results of Window Analysis are presented to analyze the long term strategy of the textile industry and improve the operational performance accordingly.