標竿學習是企業內部各部門之間應屬於一種良性競爭發展模式,而為促成這類的良性競爭則需要一個客觀又公平的績效指標方式,但受評核的單位可能受限於規模、組織或生產的產品組合以及廠房老舊…等因素,有各自的優勢與劣勢,單一的績效指標評核結果,可能會讓部分受評單位可能會成為既得利益者大力支持,而部分單位則為利益損失者則堅持反對。這樣的績效評估方式無法協助受評核單位找到自身的優劣勢,進而快速的反應與調整資源與改善方向。為解決此問題,本研究利用資料包絡分析法可同時處理多項投入與多項產出並客觀評估相對效率之特性,有效解決以往單一績效指標造成的顧此失彼的窘境,並以面板業在後段模組製造工廠跨廠區間的績效評核模式,再依照效率分析、差額變數分析以及敏感度分析等方法,進一步探討與分析所得之評核結果,依據實務上各工廠所面臨之問題提出建議改善作為與方法,期冀提供一可行的績效評核模式可適用於面板業製造廠間彼此的學習與競爭,進而協助效率較差的工廠能作一體質改善進而提升自身效率。未來研究發展方向包含朝向更全面化之績效評估,對內涵蓋其他製程段工廠,並納入競爭對手互相比較,創造並提升企業整體競爭力。本方法更可提供其他跨國企業在製造或部門績效評核使用方法上之借鑑與幫助。
Continuous improvement is an endless process to enhance competitive advantage of a company. Improvement usually starts with proper benchmarking among similar departments with similar performance indices to establish a benign competition. However, every department, for example: production sites, could have its own strengths and weaknesses due to the organization’s size, products’ combination, or the generation difference of equipment. Applying single performance indicator might lead to unfair result that some departments gain benefits from the performance indicator which supports them, and others stand on the opposite side. To solve this problem, this study adopts Data Envelopment Analysis (DEA) which is able to assess multiple inputs and outputs and calculate an efficiency index for each department. A module case study in TFT-LCD industry is demonstrated with DEA. The results of assessment are discussed in terms of efficiency analysis, slack variable analysis, and sensibility analysis. This research also indicates improvements directions for every production sites. The proposed method can be further extended to more enterprises level indices internally and compare with competitors externally.