國軍福利營站經營績效之研究－以資料包絡分析法為例

The Application of Military Welfare Commissary Performance Evaluation-Using DEA as an Example

林鳳儀(Feng-Yi Lin) ； 吳勝富(Sheng-Fu Wu) ； 方自億(Tzu-Yi Fang)

《臺北科技大學學報》 42卷2期 (2009/12) Pp. 65-81

https://doi.org/10.29768/JNTUT.200912.0005

摘要

國軍營區福利站（以下簡稱福利營站）屬「國軍生產及服務作業基金」－「福利事業」，其營運雖非以營利為目的，但在「自給自足」、「自負盈虧」的前提下，除應達成作業基金的設置目的外，亦應以追求最高效益為原則；本研究係運用資料包絡分析法評估某軍各福利營站經營績效，希望藉由向績效良好的標竿營站學習，從而提供各營站持續精進的方向，以達成國軍營站永續經營的目標。
研究結果顯示，約22.22%單位呈現相對效率，顯示大部分之國軍福利營站在經營績效上仍有改進空間。在規模報酬部分，計有13個單位呈現規模報酬遞增現象，建議未來可適度增加營運規模，以達到最適規模狀態；而經由效率差異分析得知，甲級福利營站在規模效率顯著高於丙級福利營站，顯示丙級福利營站在未來可嘗試增加其營運規模，以達成較適規模效率。在麥氏指數部分Military welfare commissary (MWC)的分析顯示，2004-2006年各福利營站之經營效率呈現下降的趨勢，究其原因可能為技術效率變動下降所導致，顯示整體大環境呈現技術衰退的現象，建議管理當局應採取適當改善措施，以維持國軍福利營站的競爭力。

關鍵字

資料包絡分析法 ； 經營績效

並列摘要

Taiwan's Military Welfare Commissary (MWC) is belonged to ”Defense Manufacturing and Service Operation Funds Welfare Operation”. The major mission of Military welfare commissary (MWC) includes utilizing the national resources, developing economy and guarding national security so that it can optimize the efficiency of limited resources and enhance the goal of ”Operation Funds”. It is a self-sufficient and self-supporting unit which is aggressively seeking ways to promote force of production and create the higher beneficent. This paper aims to adopt data envelopment analysis (DEA) method to evaluate the operating efficiency of the best Military Welfare Commissary (MWC) which could lead as a benchmark to assist Ministry of National Defense to improve the operational management of MWC so as to achieve and maintain continuous operations.
The study results show only 22.22% of MWCs led to increase in productivity which means most MWCs performance needs to seek the way to increase their operating efficiency. This paper conducted DEA approach to generate data that could identify possible causes of inefficiency for most MWCs. As scale measurement indicates, 13 MWCs presents gradually scale efficiency increase. This suggests that Military should focus more on improving MWCs' scales in order to pursue better performance. We used Malmquist Index to measure the effectiveness change in time span of two years from 2004 to 2006. The results illustrated that the performance efficiency of the MWCs decreased during these period, mainly due to pure technical inefficiency of Welfare commissary. As a result, there are negative influences of technical efficiency under the global environment. We suggest Ministry of National Defense should resolve the MWCs' technical inefficiency in order to maintain MWC's competition.

並列關鍵字

Data Envelopment Analysis method ； Evaluate performance