臺灣金融控股公司經營績效評估之研究

The Study of Operation Performance Evaluation and balanced scorecard strategy map analysis of Financial Holding Companies in Taiwan

黃銘淑(Ming-Su Huang)

指導教授 ： 王維康

元智大學/管理學院/會計學系/碩士(2005年)

摘要

國內金融控股公司的競爭程度已日趨激烈，各金融控股公司如何提升本身的競爭利基與發展競爭策略，是各金融控股公司當前必須思考的課題，第一階段，本研究採用績效評估方法中，可同時處理不同衡量單位的多重投入與多重產出項之效率衡量方法－資料包絡分析法（Data Envelopment Analysis，DEA）來評估國內金融控股公司之經營績效，本研究以資料包絡分析法（CCR、BCC、Bilateral、Slack-Based Measure、FDH分析模型）為主要分析工具，探討國內金融控股公司（共14家）之總效率、技術效率與規模效率，及運用Bilateral Model探討以銀行為主體的金融控股公司與其他非以銀行為主體的金融控股公司之比較；此外，本研究並探討國內金融控股公司的最適規模，最後，以提供國內各金融控股公司具體改善的方向與空間；第二階段，本研究利用層級程序法（AHP），對有效率之個案公司，進行專家問卷調查，發展競爭策略，並繪製平衡計分卡之策略地圖，以提昇各國內金融控股公司發展之競爭優勢與競爭分析，具管理上之實質意涵。

關鍵字

經營績效評估、資料包絡分析法、策略地圖、分析層級程序法

並列摘要

The financial holding company has become more and more competitive in Taiwan. Thus, it is an important for financial holding companies to be operated efficiently. In the first stage, this paper focuses on a study, which used data envelopment analysis (DEA) technique to compare the performance of 11 financial holding companies in Taiwan. We use two performance models in this paper. The analysis models of DEA include CCR, BCC, Bilateral, Slack-Based Measure, and the FDH model. We analyze overall efficiency, pure technique efficiency and scale efficiency of the financial holding companies in Taiwan. We also use Bilateral model to measure and compare efficiency between the bank-based holding companies and non bank-based holding companies. And we investigate the most productive scale size for the financial holding companies. In the second stage, we use the AHP model to develop the strategy of the financial holding companies in Taiwan. Finally, we provide some management suggestions for the financial holding companies.

並列關鍵字

Performance Evaluation, Data Envelopment Analysis, Strategy Maps, AHP

參考文獻

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