台灣生技製藥產業經營績效之研究

根據美國人口調查局的估計，截至2013年1月4日，全世界人口數已達70.57億。而這為數眾多的人口皆需面對生老病死的課題，無一倖免，但卻可透過生技醫療來改善減緩問題。同樣的，台灣的人口結構正面臨高齡化和少子化之趨勢，加上變異傳染病頻繁爆發，對於生技醫療的需求更是有增無減。因此，與人類健康息息相關的生技醫療產業越顯其重要性，其未來的產值更不容小覷。目前，我國生物技術產業主要包括製藥產業、醫療器材產業與應用生技產業。本研究主要以生技製藥產業為研究對象，該產業具有研發期程漫長、進入門檻高、產品的壽命長、不受景氣影響、更無季節國籍差異等特性。然而，面對全球激烈的市場競爭，廠商的經營績效攸關著企業的生存與否；有良好的經營績效，產業才能永續經營。是故，本研究以台灣生技製藥廠商為樣本，以員工人數、資產總額、研究發展費用作為投入項變數；營業收入淨額和稅後淨利為產出項變數，採用資料包絡分析法(Data Envelopment Analysis, DEA)之CCR和BCC效率模式，擷取台灣經濟新報（Taiwan Economic Journal, TEJ）資料庫2011年及2012年的生技產業財務資訊，分析該期間，台灣生技製藥公司的經營績效，藉以了解台灣生技製藥公司的生產狀況是否已達到資源的最佳配置。實證結果，2011年有47.6%的生技製藥公司生產技術無效率，其中有26.4%來自於公司管理無效率，有27.6%是來自於公司規模無效率。2012年有52.2%的生技製藥公司生產技術無效率，其中有27.8%來自於公司管理無效率，有31.2%是來自於公司規模無效率。

關鍵字

生技製藥產業；資料包絡分析法；經營績效

並列摘要

As of January 4, 2013, the U.S. Census Bureau had estimated that the population of world had approached to 7.057 billion. These people inevitably require biomedical treatment when they get sick or get old during their lifetimes. Similarly, we are facing an aging population and low birth rate in Taiwan. Moreover, there are frequent outbreaks of mutated infectious disease. Therefore, biotechnology industry is getting more and more important and the output value of biotechnology industry in future should not be underestimated. At present, the biotechnology industry in Taiwan includes pharmaceutical industry, medical equipment industry and emerging biotechnology industry. This study focuses on biopharmaceutical industry as the research object. The characteristics of biopharmaceutical industry are long-term R&D, high barriers to enter, long-life products, unaffected by economic recession and regardless of nationality or season. However, whether the manufacturers can exist or not in the fierce global competition among biopharmaceutical industry depends on the operational performance of manufacturers. Having a good operational performance, the corporation can be in sustainable development. Therefore, we chose biotech pharmaceutical companies in Taiwan as samples for this study. The performance evaluative variables of the study include number of employees, total assets and research & development expenses as input variables, net operating income and pre-tax net income as output variable. The financial information of biotech pharmaceutical manufacturers in 2011 and 2012 was retrieved from database of Taiwan Economic Journal (TEJ). Then, we evaluated the operational performance of biotech pharmaceutical manufacturers in Taiwan by CCR and BCC DEA-models (Data Envelopment Analysis, DEA). We could figure out whether the production situation of biotech pharmaceutical manufacturers has reached optimal allocation of resources from the analysis. The empirical results could provide biotech pharmaceutical companies as references.