整合及運用資料包絡分析法與平衡計分卡對於績效之研究 以臺灣地區金控公司為例

The Influence of Integration and Application of Data Envelopment Analysis and Balanced Scorecard on Performance: The Case of Financial Holding Companies in Taiwan Area

張敏彥(Min-Yen Chang)

指導教授 ： 林財源 ； 邱英祧

長榮大學/管理學院/經營管理研究所/博士(2014年)

https://doi.org/10.6833/CJCU.2014.00101

摘要

摘要
金融控股公司在台灣經濟體系中，扮演穩定台灣經濟的重要角色，讓台灣資金的需求者得以獲得營運資金，發揮有效利用及分配資金之功能，金融控股公司使臺灣整體經濟活動能活絡。運用財務報表的比率分析法是衡量金融控股公司經營效率的傳統方式之一，然而此法只能分析企業單一項投入與單一項產出的比值，不易表達銀行經營能力、更無法顯示資源使用效率更無法顯示每家金控公司相對於整體經營的效率。
本研究整合平衡計分卡與資料包絡分析法的概念，探討臺灣金控公司相對經營效率，進而建立一套客觀、完整的營運績效評估架構，本研究運用CCR、BCC的DEA模式與麥氏指數(MPI)評估台灣地區十四家金控公司2008~2013年經營績效之研究，根據實證結果台灣地區金控公司具有高度整體經營績效的同時也會有高的內部流程構面、顧客構面及財務構面績效，但未必會有高學習與成長構面績效。整體績效有逐年下滑的趨勢，表示在台灣地區的金控公司已出現飽和的狀態，如再有新的金控體系加入，已無法使台灣金融更加活絡，反而會適得其反。
台灣地區金控公司，經交叉效率及麥氏生產力模式分析後華南金控在學習與成長，內部流程及顧客構面表現最優質；玉山金控在平衡計分卡四構面中財務構面表現最好最佳；國泰金控在整體績效中表現最好。台灣地區金控公司管理者可透過本研究檢討資源分配及利用，並運用資料包絡分析法及平衡計分卡所提出的建議，台灣地區金控公司其不應過度擴大規模提升經營績效，應慎選最適方案並卙酌改善空間以達最終追求效益。

關鍵字

資料包絡分析法 ； 平衡計分卡 ； 經營績效 ； 麥氏生產力

並列摘要

Abstract
Financial holding companies contribute greatly to the entire economic activity in Taiwan. The financial ratio analysis method is one of the traditional methods for measuring the operation efficiencies of financial holding companies.
This study applied different DEA models and the Malmquist productivity index (MPI) to assess the operation performance of financial holding companies in Taiwan from 2008-2013. We investigated overall and individual performance and the productivity index. According to the empirical results, Taiwanese financial holding companies with high operation performance simultaneously have high quality performance from the internal process perspective, customer perspective, and financial perspective.
Hua Nan Financial Holding is proven to be the practitioner with the best learning and growth perspective among all financial holding companies in Taiwan by the CEM mode. Hua Nan Financial Holding is the best from the internal processes perspective and the customer perspective. E. Sun Financial Holding is the best from a financial perspective. Cathay Financial Holding is the best in overall performance. This study can serve as a reference for managers of financial holding companies to review the allocation and utilization of resources. Slack variable analysis can provide a reference for whether the companies should merge and the idea that excessive expansion of the scale is not allowed for the purpose of elevating operation performance. The first step is to choose the most appropriate program and to deliberate on the room for improvement with the final purpose of pursuing benefits.
Keywords :Data Envelopment Analysis, Balanced Scorecard, Operation Performance, Malmquist productivity

並列關鍵字

Data Envelopment Analysis ； Balanced Scorecard ； Operation Performance ； Malmquist productivity

參考文獻

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