- 學位論文
台灣印刷電路板產業績效研究是否為蘋果供應商之差異
Performance of the printed circuit board industry, Taiwan is the difference whether Apple suppliers
摘要
本文主要探討蘋果公司選取的PCB供應廠商與非供應商之間的績效比較，針對以上特點採用資料包絡分析法來衡量印刷電路板整體產業與個別廠商之經營效率，經分析後將獲得下列數點結論 (1)2010 至2015年度14 家PCB 廠商具有整體效率(TE)之廠商的只有7個單位，分別為2010年第四季台郡、第三季統盟、2011年第一季台郡、第四季健鼎2013年、第四季F-臻鼎、第四季先豐、第四季南電，南電、健鼎、台郡皆為蘋果的供應商；2010至2015 年度相對無效率之廠商為剩餘314 家，顯示PCB產業無效率的原因來自技術效率和規模效率兩方面，如何增加營業收入與毛利率是首要問題。(2)相對無效率廠商運用差額分析找出實際值與目標值的差距，可知13家PCB廠商主要調整投入項項目為固定資產，顯示在固定資產這塊PCB廠商做出過多的投入造成成本升高與浪費，嘉聯益較為特殊主要調整皆為營業費用，顯示嘉聯益在成本控管需要做很大的調整，研發費用與產品良率需很大的調整。(3)由 CCR模式與BCC模式中，可知非蘋果供應商先豐與南電可為此14 家廠商中被參照次數最多，為績效表現之楷模，值得其他同產業公司學習。(4) 以CCR模式來看敏感度實證顯示，顯示其相對效率值受營業費用影響最大，營業費用為必要考量投入變項。
並列摘要
This paper discusses the performance of selected PCB compare Apple's suppliers and non-suppliers, using Data Envelopment Analysis will get the following points conclusions. (1) 2010-2015 year 14 PCB manufacturers have the overall efficiency (TE) of the manufacturers only 7 units, 2010-2015 for the remaining 314 firms, showed no efficiency reasons PCB industry from technical efficiency and scale efficiency in terms of both how to increase revenue and gross margin is the primary problem. (2) The difference between the use of relatively inefficient firms identify gaps analysis of actual and target values, we can see 13 PCB manufacturers mainly invested in project adjustments to fixed assets, display make excessive investment in fixed assets this cost rise caused by PCB manufacturers high and waste. (3) By the CCR model and BCC mode, the first known non-Apple vendors abundance and Southern Electric can do this 14 vendors referenced most often as a model for the performance of the performance. (4) Evidence that the sensitivity to CCR model point of view, showing its relative efficiency maximum value of the affected operating expenses, operating expenses for the necessary variables into consideration.