臺灣IC產業經營績效之評估:應用DEA方法

隨著半導體製造技術的不斷地演進，許多演算速度更快速、耗能更少、體積更小的3C產品不斷地推陳出新，改變過去電腦應用型態而走向更具有開放性的網路環境發展，除對人類生活帶來更多的便利性和社會效益外，更對我國經濟發展的有著重大的影響。半導體產業在臺灣發展係從1970年IC封裝技術的引進開始，半導體產業之發展與經營績效對於我國經濟發展的影響日益增加，因此，本研究擬2013-2015年3年之台灣50成分股作為研究對象，應用資料包絡分析法評估我國半導體產業之經營績效，並採用SPSS 11.0進行皮爾森相關分析。本文探討臺灣半導體產業在技術與國際變動下經營之狀況，企業投入的資源是否達到有效的運用，提供廠商間相互學習之標竿提供生產決策，進而帶動整體產業及企業的競爭優勢。研究結果顯示如下所述：(1)投入變數與產出變數之相關分析呈現正向關係(2) 根據實際之台灣半導體產業上市櫃公司財務資料，運用DEA績效評估45筆DMU半導體產業整體技術效率與純技術效率綜合比較，結果發現研究期間，有效分析出各公司的專業技術能力與生產效率，DRAM產業整體效率表現為佳，部分廠商無效率的主要原因為規模報酬固定，這樣的結果顯示廠商在經營上說明企業內部資源的配適投入與產出報酬固定，顯示研究期間台灣整體半導體產業投資報酬相對穩定。

關鍵字

半導體；經營效率；資料包絡分析法

並列摘要

With the constant advances of technology to manufacture the semiconductors, a number of faster calculating, less energy-consumption, and mini size 3C products roll out resulting in transforming the past computer application types into developing open-ended computer environment. The transformation not only boosts convenience and social benefits but also has a great impact on our country’s economy. The semiconductor industry has been developing since IC packaging technology introduced to Taiwan in 1970. The development and business benefits of the industry have been affecting Taiwan’s economy increasingly day by day ever since then. Hence, the study intends to research the subjects of Taiwan 50 constituent stocks during the three years from 2013 to 2015 through DEA to assess the operation performance of Taiwan’s semiconductor industry and adopt SPSS 11.0 to analyze about Pearson-based data. The study probes the operation situation on the basis of the current technology and international changes and researches whether the input resources achieve the efficiency in usage so as to provide the guidepost between manufacturers to learn from each other and to propose the production strategy accordingly, further triggering the entire industry to enhance the competition abilities. The study results are shown as below: (1) the related analysis of input and output variables shown positive (2) according to the official financial data of Taiwan’s listed semiconductor companies, using DEA to synthetically assess 45 cases of DMU to compare the entire technical efficiency and pure technical efficiency of the semiconductor industry, which results in a finding that DRAM tops the listed by efficiently analyzing the professional technical abilities and producing efficiency among companies during the study. Some of the companies are inefficient mainly due to constant returns to scale. The finding shows that the companies’ returns of the fit input and output of the enterprises’ internal resources are regular in business operation which defines that Taiwan’s entire semiconductor industry returns on investment are relatively stable.