從農業進入工業,鋼鐵業就扮演著台灣經濟發展的火車頭,若沒有鋼鐵業就沒有現在的臺灣。廠商經營績效之評估,一般以財務性指標做為評估的依據,如流動比率、資產報酬率等,唯其所表現為絕對值,財務性指標的比較只剩大小的問題,而數字背後之「質」的問題卻未能深入探討。所謂「一分投入、一分收穫」,廠商經營是有徹底將投入的資源轉成產出、亦或投資不足、亦或浪費資源的情形,皆影響經營績效,而影響公司未來發展。 本研究利用資料包絡分析法(Data Envelopment Analysis, DEA),分析2002年、2003年與2004年鋼鐵廠商經營績效。其結果:1.大多數生產無效率的廠商,其無效率的原因多是導因於技術因素,僅少數廠商之無效率導因於規模因素;2. 2002年~2004年改進項目依序為員工數、營業費用、固定資產。
The Age get into the industrial Age from the agriculture Age, the steel industry has played the locomotive when the Taiwanese economy has developed. We can say that if there is no steel industry, there is no modern Taiwan now. Some of the researches about the valuation of operating effects to the manufacturer that were used the analysis methods as the finance indicators to evaluate the valuation of operating effects generally. For example, the liquidity ratio, property guerdon rate etc. But the financial indicators are absolute value. To compare each company's financial indicators just only to compare the quantity of the operating effects, not compare the quality. ”No pains, No Gains.” If the recourses that the manufacturer input have been already transformed into the actually products, or the situation of investment shortage arose, or the situation of the resources were wasted, will influence the operating effects and the future development of the company. This research used the analysis of the data envelopment method (DEA) analyzing the operating effects of the steel manufacturers in 2002, 2003 and 2004. The results are as follows: 1.the inefficiency reason was for the most part of technique factor, only few reasons are the size factor; 2.improving the efficiency items are employees, operating fees, capital asset during 2002 to 2004.