台灣屬海島型經濟,貨物的進出仰賴海運甚深。過去文獻對於航運業之績效評估多半以個案方式進行生產力衡量,至於財務面的探討則著墨不多。鑒於航運業本質上具有勞力密集與資本密集的特性,本文同時考量營運與財務層面共同建立貨櫃航運業的績效評估指標架構,前者係以企業營運流程中之三種效率做為初選指標之基礎;後者則以財務報表分析中常用之比率作為指標選擇基礎;其次,在指標的擷取上,本文應用灰色關聯分析法將高關聯度的指標劃為一群,並從中擷取具代表性指標。結果顯示,本文從74個初選評估指標中擷取36個代表性指標共同建構貨櫃航運業之績效評估指標架構,其中20個屬於營運面績效指標,16個屬於財務面績效指標。
Taiwan is belonged to the economic type of Sea Island, goods turnover rely on shipping transportation. In past studies, the performance evaluation of shipping industry most focus on the measurement of productivity by case study, respecting financial aspects is usually ignored. Based on the two characteristics of shipping industry: capital-intensive and labor-intensive, this paper maintains the operational aspects commonly employed in previous documents and adds in financial aspects to build a performance evaluation indicators framework for the Container shipping industry, to treat as manager to deal with performance evaluation reference resources. Operational aspects is divided into three efficiency levels to form an initial ratio set, and the financial statement analysis including short-term liquidation, safety of financial structure, profitability, return of investment, and turnover is used to form the initial indicator set for financial aspects. Moreover, to overcome the problems of small sample size and unknown distribution of samples, the grey relation analysis is used to the selection of representative indicators. The result shows that out of 74 initial evaluation indicators, 36 representative indicators were selected. Of those, 20 is belonged to the operational aspect, and 16 is belonged to the financial aspect.