百貨公司櫃位經營績效模式分析-以台南A百貨為例

The Evaluation of Counter Performance:A case study of “A” department store in Tainan

周志弘(Chih-Hung Chou)

指導教授 ： 蕭瑞民

崑山科技大學/商業管理學院/企業管理研究所/碩士(2010年)

https://doi.org/10.6828/KSU.2010.00064

摘要

本研究將以經營管理者的角度，使用資料包絡分析法(Data Envelopment Analysis, DEA)為分析工具，針對百貨公司樓層櫃位進行相對經營績效評估、建立評估準則，並提出經營管理實務上的分析與建議。以期能在有限的資源下，進行有效率的管理與資源分配，以提升百貨公司的經營績效。
本研究依資料包絡分析法選定「櫃位面積、設備投資、營運費用、銷售成本」等四個為投入項變數，並以「營業額、成交次數、來客人次、顧客滿意度」等四個變數為產出項變數。實地訪查蒐集該樓層十六個營業櫃位的初級資料，探討各營業櫃位的經營績效。

本研究顯示：
1.經相關分析刪減變數後，影響A百貨四樓樓層的經營效率變數由最初的八個投入項及產出項變數，減少為「櫃位面積、設備投資、營運費用、銷售成本、營業額、成交次數、來客人次」等七項投入項與產出項變數。
2.經過二次的相對效率分析後，可依效率將各櫃位分為三類群，各類群中以「B櫃位與G櫃位」等二營業櫃位為最具相對效率；「H櫃位、L櫃位、M櫃位」等三個營業櫃位相對效率次之；而「A櫃位、C櫃位、D櫃位、E櫃位、F櫃位、I櫃位、J櫃位、K櫃位、N櫃位、O櫃位、P櫃位」等十一個營業櫃位較不具相對效率。
3.經對偶分析發現，投入項改善的順序依序為：營運費用、設備投資、銷售成本、櫃位面積。
4.經敏感度分析發現，銷售成本為影響各營業櫃位相對效率值的重要變數。

關鍵字

百貨公司 ； 資料包絡分析法 ； 經營績效 ； 對偶分析

並列摘要

Dissected with “Data Envelopment Analysis, DEA,” this research focuses on the point of views of enterprise administrators, and the estimation of effects, benchmark of evaluation among all the department store counters, including suggestions and breakdown in executive managing. The research aims at the possession of management performance and equal allocation of resources to optimize the business turnover.
There are four studying groups broken down to verify this research, which is made up of the following variation factors, “ counter area”, “facility investment”, “operation expenditure”, as well as “selling cost.” Generated from the four studying groups, four output variables of “turnover”, “trading frequency”, “customer quantity” and “ customer satisfaction” are released accordingly. The research data come from the site investigation of 16 department store counters of one floor, in which the selling performance will be discussed in details.

Items to be displayed:
1. After verifying the variation factors, the initial input and output variables have been eliminated to “ counter area”, “facility investment”, “operation expenditure”, “selling cost”, “turnover”, “trading frequency”, “customer quantity” and “ customer satisfaction.”
2. The counters are classified into three levels by efficiency and Counter B and Counter G are leveled the highest performance and Counter H, L,M are raked the second place respectively. By contrast, the others are sorted as “ inefficient counters.
3. Followed by the result of dual analysis, the priority of input variables should be modified “operation expenditure”, “facility investment”, “selling cost” and “ counter area” accordingly.
4. With the sensitivity analysis, selling cost has been found to be the most significant factor impacting on the turnover of the counters.

並列關鍵字

Department Store ； Data Envelopment Analysis ； Business performance ； Dual Analysis

參考文獻

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