台糖量販之經營績效分析－資料包絡法應用

TSC Hypermarket business performance analysis: Application Data Envelopment Analysis

吳名和(Ming-Ho Wu)

指導教授 ： 徐國鈞

崑山科技大學/資訊科技學院/資訊管理研究所/碩士(2012年)

https://doi.org/10.6828/KSU.2012.00108

摘要

近年來國內產業結構的變化，量販的經營模式也不斷地推陳出新，雖台糖量販是經濟部所屬的國營企業之一，原本就需善盡企業社會責任，與民爭利不是台糖量販的企業目標，滿足大眾需求與優質的生活才是企業精神所在。量販店經營除需要大面積的營業土地與龐大資源投入，還需要不同的商品以滿足賣場的豐富度；然而大多數的管理人員藉由經驗法則的主觀意識進行經營績效的分析，經驗法則養成需要長時間教育的輔助，當發生經營績效不彰時，因過於主觀的判斷，較無法發現失敗的主因，故如何評估量販店經營績效，對量販店管理人員是一個重要的課題。
本研究將以經營管理者的角度，選定人事費用(正職、計時費用)、銷貨成本、營業費用、變動成本等五個變數作為投入項，以營業收入及交易數量等二個變數為產出項，提出資料包絡分析法(Data Envelopment Analysis, DEA)評估台糖量販各據點之相對經營績效，並提供管理人員研究建議，作為各據點資源分配之合理性考量。

關鍵字

台糖量販 ； 資料包絡分析法 ； 經營績效分析

並列摘要

Changes in the structure of domestic industries in recent years, discount business model is continuing innovation, although the sugar quantity is the Ministry of Economy is a member of one of the State-owned Enterprises, already needed to fulfill our corporate social responsibility, with competing is not a sugar wholesale business goals, meet public needs and quality of life is the spirit of enterprise is located. Volume vendors shop operating except needs large area of business land and huge resources inputs, also needs different of commodity to meet stores of rich degrees; however most of management personnel through experience rule of subjective consciousness for operating performance of analysis, experience rule habit needs long time education of secondary, dang occurs operating performance does not Chang Shi, due to too subjective of judgment, more cannot found failed of main due to, so how assessment volume vendors shop operating performance, on volume vendors shop management personnel is a important of topics.
This research will to operating managers of angle, selected personnel costs (top leaders, and timing costs), and retail sales cost, and business costs, and changes cost, five a variable as inputs items, to business income and the transactions number, II a variable for outputs items, made data reported complex analysis law (Data Envelopment Analysis, DEA) assessment TSC Hypermarket the positions of relative operating performance, and provides management personnel research recommendations, as the positions resources distribution of rationality consider.

並列關鍵字

TSC Hypermarket ； Data Envelopment Analysis ； business performance analysis

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