本研究是以資料包絡分析法(Data Envelopment Analysis, DEA)來探討我國矽晶太陽能電池廠的經營績效。研究對象係國內以生產矽晶太陽能電池為主要營收來源之上市、櫃公司共9家。以其2009年至2011年的財報資料之營業收入淨額及稅前淨利為產出變數,總資產、營業成本及營業費用為投入變數,利用資料包絡分析法求得各家廠商的經營效率值,並利用差額變數分析,探討無效率的廠商應改善的方向,接著探討各廠商在各模式下被參考的次數,比較其相對的經營績效;最後利用麥氏生產力指數(Malmquist Productivity Index, MPI)探討在2009~2011年之間,其跨年度生產力的變動情形。研究結果顯示,相對無效率的廠商,主要是在總資產及營業費用的投入上未能做有效率的配置;另外,所有廠商在2011年的整體生產力指數均大幅衰退,顯示在供需失衡的不利環境下,台灣矽晶太陽能電池整體產業均受波及。未來面對產業景氣的劇烈變動及大陸地區大型業者的競爭,業者必須就企業的有限資源做更有效率的應用,以提高產業的競爭優勢。
The purpose of this thesis is to use DEA, "Data Envelopment Analysis," to study the operation performance of crystalline photovoltaic cell company in Taiwan. The objects for study are nine public companies in Taiwan, which's main revenue are from the crystalline photovoltaic cell in Taiwan. Base on the financial statement from 2009 to 2011, study the operation efficiency of each company with DEA by using total asset, operation cost and operation expenses as input variances and net operation income and net profit before tax as output variances, also discussing the improving direction of in-efficient company with slack variable analysis. And then, compare the operation performance by the reference frequency of each company in each model. In the end, study the variation of annual production capability from 2009 to 2011 by using MPI, "Malmquist Productivity Index". The study result shows the main issues of comparative in-efficient firms is the in-efficient allocation on the input of operation expenses and total asset. Furthermore, all the Taiwanese photovoltaic cell companies are having great recession of total production index in 2011. It shows overall photovoltaic industry in Taiwan is impacted significantly by the oversupply conditions. To face the fluctuation of industry and competition from China photovoltaic cell makers, Taiwanese company must utilize their limited resource more efficiently to increase their competitive advantage.