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  • 學位論文

運用資料包絡分析法於台灣手機印刷電路板製造商經營績效之研究

The Application of the Data Envelopment Analysis on the Performance Evaluation of Handset Printed Circuit Board Manufacturers in Taiwan

指導教授 : 邱垂昱

摘要


全球印刷電路板產業在2001年受到經濟泡沫化危機的衝擊後,許多經營績效不佳的廠商被迫選擇關廠、整併與遷廠的經營策略來應對,但在台灣的廠商方面,部份廠商因發展出手機印刷電路板之類的高附加價值產品,並以優越的績效表現,持續擁有著高度的競爭力,但因為在供需市場失衡的競爭壓力持續下,各公司的經理人都想透過經營績效的衡量及比較,來瞭解彼此之間的差異與改進方向。   本研究運用資料包絡分析法來衡量2005~2006年華通電腦、楠梓電子、燿華電子、欣興電子等手機印刷電路板製造商的效率表現與效率變動情形,並且針對分析後的結果,提出各家廠商應該改善方向與建議。   經過本研究實證分析後得到下列幾點結論: 一、四家廠商在2005~2006年的整體效率表現具有相當的水準,沒有出現特別差的單位。 二、華通電腦需優先處理負債總額及固定資產的浪費,並應該在適當的時期採取有效的策略與措施來控制用人費用、研發費用、營業費用及營業成本的過度虛耗。 三、楠梓電子受季節性的影響嚴重,需重新訂定因應策略,以減少受產業淡旺季的影響。 四、燿華電子解決了規模報酬不佳的情形,效率呈現明顯提昇的現象,所以需持續追蹤效率的變動狀況。 五、欣興電子具有固定規模報酬的優勢,但是還需要再透過成本與費用的控制,來達到更好的相對績效表現。

並列摘要


After the global Printed Circuit Board industry was impacted by economic foam in 2001, many manufacturers without good management or performance were forced to take the tactics of closure, integration or moving their factory. But as far as Taiwan PCB manufacturers are concerned, some developed high additional- value products, such as cellular phone Printed Circuit Board, to keep themselves competitive; however, under the competition pressure of out-of-balance between market supply and demand, managers of every company are eager to know the difference between each other and improvement direction by measurement and comparison on performance result. This research applies the Data Envelopment Analysis to analyze the efficiency result and change on the cell-phone Printed Circuit Board manufactures, includes Compeq、WUS、Unitech、Unimicron from 2005 to 2006. According to analysis result, it proposes every manufacturer the direction of improvement and suggestion. After the research analysis, the conclusion is as below: I. All four manufacturers had great efficiency from 2005 to 2006. II. The priority for Compeq is to deal with the waste of the total liability and fixed assets, and to take valid tactics to control the excessive expend of personnel expense, operating expense, research and development, and operating cost in proper period. III. WUS is seriously impacted by seasonal affective disorder and it needs to renovate its strategy to reduce the impact. IV. Unitech has solved the situation of unexpected returns to scale, and increased efficiency so it should keep monitoring the efficiency continuously. V. Althought the Unimicron has advantage of constant returns to scale, but it can perform better with more efficient cost and consume control.

參考文獻


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被引用紀錄


謝鴻椿(2010)。以資料包絡分析法評估台灣石化上游產業經營績效之研究〔碩士論文,國立臺北科技大學〕。華藝線上圖書館。https://doi.org/10.6841/NTUT.2010.00086
楊文廣(2014)。車用印刷電路板產業分析〔碩士論文,國立中央大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0031-0412201511580705

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