資料包絡法(DEA)分析印刷電路板產業之經營績效評估

Management Performance Evaluation for Printed Circuit Board Industry by EDA Methodology

黃仁侯(Ren-Hour Huang)

指導教授 ： 陳光華

國立交通大學/管理學院/管理學院高階主管管理碩士學程/碩士(2012年)

https://doi.org/10.6842/NCTU.2012.00162

摘要

本研究採用資料包絡法(Data Envelopment Analysis, DEA)，針對台灣上市的五家規模相近的印刷電路板廠，分析其2006年至2010年之經營效率，與其經營策略上可能的改進方向。
1.在固定規模報酬(CRS)與變動規模報酬(VRS)下，五家受評PCB廠商的經營效率在總技術效率(OTE)方面排名為：D > B > C >E > A。在提昇經營效率的資產運用策略方面，廠商A、B、C可能需減少固定資產與員工人數，並致力於提昇股東權益報酬之財務效率；.廠商E則可能需減少總資產。在營運的策略上則需注意景氣的波動，審慎調整其產能與規模以改善資產的使用效率。
2.以兩階段DEA經營效率探討廠商的獲利能力，五家受評PCB廠商的獲利效率在總技術效率(OTE)方面排名為：E > D > A >B > C；兩階段DEA之總合效率方面排名為D > E > A > B >C。提高獲利能力方面的可能策略除了提高產品的價值外，分散客源、控制成本與提昇資產使用效率，因應景氣變化的決策速度與製造的彈性也是重要的因素。
3.在Malmquist生產力指數分析發現：廠商B分別在2006-2007年與2008-2009年的效率變動方面表現最突出，廠商A則在2007-2008年表現最突出，廠商C、D 則在2009年-2010年表現最突出。分析廠商效率變動表現突出的原因為建立核心競爭力與提昇自身的價值上，不應盲目跟隨景氣波動而擴張產能。
4.分析PCB產業競爭能力變化發現：廠商A在技術與規模效率還有大幅進步之空間；廠商B需注意整體競爭力不前的現象；廠商C需加強整體的獲利能力；廠商D的競爭力最高且具較高的成長潛力；而廠商E整體其競爭力不增反減。

關鍵字

資料包絡法 ； 印刷電路板 ； 經營績效評估

並列摘要

DEA, Data Envelopment Analysis, was used to evaluate the management performance of PCB industry in this study. Five Taiwan-listed PCB shops with the similar scale were selected to analyze their performance for year 2006 to year 2010. Meanwhile, possible business strategies for management enhancement were also discussed.
(1). Under Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS) models, five evaluated PCB firms in the Overall Technical Efficiency (OTE) was ranked as D> B> C> E> A In the asset management strategy to enhance operational efficiency, firms A and B, and C, likely required to reduce their fixed assets and number of employees and are committed to enhance the efficiency of the financial return on equity. For the operating strategy-wide, it could be required to pay attention to economic fluctuations, carefully adjust its production capacity and improve asset use efficiency.
(2) the profitability of manufacturers was discussed in terms of the two-stage DEA , profit efficiency of five evaluated PCB firms in the Overall Technical Efficiency (OTE) ranked as follows E> D> A> B> C; two-stage DEA efficiency of the aggregate ranking for D> E> A> B> C. The possible strategies as to improving the firms’ profitability are not only to increase the value of the products portfolio, diversify customer base, costs management and improve the efficiency of use of assets, but also to increase the decision-making speed under economic fluctuations and manufacturing flexibility which are considered as important factors.
(3).In Malmquist Productivity Index, firm B was the most prominent one in the changes of efficiency for the interval of 2006-2007 and 2008-2009. Firm A was the most outstanding performance in 2007-2008. Moreover, firms C and D were the most prominent ones in 2009-2010. The main reasons for their prominence on efficiency change could be resulted from the establishment of core competitiveness and enhancement on their own value. It is also crucial that not to blindly expand their production capacities under economic fluctuations.
(4). Analysis of changes in the PCB industry competitiveness for Five evaluated 5 PCB shops found as follows. Firm A should be committed in improvement for technical and scale efficiency. Firm B should pay attention to the phenomenon of the overall competitiveness; firm C should strengthen the overall profitability; firm D competition is the highest power and possessed higher growth potential; firm E should care the overall competitiveness decreasing dramatically.

並列關鍵字

DEA ； Print circuit board ； Management Performance Evaluation

參考文獻

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