應用資料包絡法評估台灣半導體製造業經營績效之研究

半導體製造業是台灣經濟發展的重要支柱，2017年總產值約新台幣13,682億元，市占率達70.1%，位居全球之冠。隨著科技的進步，全球半導體製造市場的競爭愈來愈激烈，台灣半導體製造公司必須透過不斷創新及改善，才能持續保有領先地位。因此，如何提高公司的經營績效就成了十分重要的課題。本研究使用資料包絡分析法（Data Envelopment Analysis，DEA）評估台灣前十大半導體製造公司之經營績效，分析的數據為各公司2013年至2017年間之員工人數、資產總額、營業成本、營業費用、營業收入、稅前淨利。採用投入導向之Charens, Cooper & Rhodes（CCR）模式與Banker, Charnes & Cooper（BCC）模式評估經營效率值，以參考群體分析提供無效率公司可學習之對象，使用差額變數分析分析各公司可改善方向與改善程度，運用敏感度分析說明影響效率之關鍵項目，並提出建議供台灣半導體製造業者作為決策參考。研究結果顯示，新唐的經營效率表現最佳，台積電次之，是其他公司可以效仿之對象。其餘效率表現不佳的公司可參考本研究之建議，進行投入與產出項目管理，並適當調整經營規模，以提升其企業競爭力。

關鍵字

資料包絡分析法；半導體製造產業；經營績效評估

並列摘要

The semiconductor manufacturing industry is an important supporter of economic development in Taiwan. In 2017, Taiwan’s semiconductor manufacturing output value was approximately 1368.2 billion NT dollars. With a market share of 70.1%, it ranks the highest in the world. With the advancement of science and technology, the competition of semiconductor manufacturers becomes more and more intense. Taiwan semiconductor manufacturers need to continue innovating and improving to maintain a leading position. Thus, enhancing business performance is key to keeping competitiveness in the environment. This research uses Data Envelopment Analysis (DEA) to evaluate Taiwan’s top 10 semiconductor manufacturers’ performance. The data included the number of employees, total assets, operating costs, operating expense, net sales and pre-tax income of the companies from 2013 to 2017. We used input-oriented CCR model and BCC model to analyze the business performance. We used reference group analysis to provide reference sets for inefficient companies to learn from; we used slack variable analysis to analyze the method and the degree of improvement; we used sensitivity analysis to explain the key factors that affect efficiency and gave strategic advice to Taiwan semiconductor manufacturers. The results of the research show that the operation efficiency of Nuvoton is the best, followed by TSMC, which are the targets that other companies can follow. Other companies can also refer to the results of the research, which are to manage their output and input items and to appropriately adjust the business scale to enhance their competitiveness.