空調機電工程業在景氣循環中之經營績效分析及發展策略

空調機電工程產業之績效及策略研究文獻已然不多，相關產業文獻又多採用質性研究方法，故本研究的構思為從務實的公開財報著手，以十年來景氣循環紀錄的財務績效出發，期望能由量化分析探討相關脈絡，做為導向質性研究的經營策略論述依據。評估後使用資料包絡分析法(Data Envelopment Analysis, DEA)為研究方法，以數家具代表性的上市空調機電工程公司為標的，評選適當的財務投入產出指標，藉由數學線性規畫進行分析，建立量化與質性並重之研究架構，以探討台灣地區空調機電工程公司的經營發展策略。由於企業之經營效率具多元性，若以單一效率指標進行評估，往往造成失真而無法呈現客觀性，因此本研究以DEA分兩階段運算相對效率及差額變數。第一階段為多家受評廠商跨年度綜合評估，經績效評比找出標竿企業；第二階段則是以標竿企業為單一研究標的，再增加蒐集上市前五年做跨年度縱向評估，更深入一步探討空調機電工程業的經營績效問題。本研究以資深工程從業人員及冷凍空調技師的立場觀察，並勉力搜尋台灣地區空調機電工程產業文獻，同時考量經濟景氣、科技建廠情勢及特性做產業分析。最後經由資深產業人來談產業相關事，謹進行高階經理人訪談研討，期許能藉由本研究做出一點有效的產業探索與發展策略論述。

關鍵字

空調機電工程；冷凍空調；工程服務業；績效分析；資料包絡分析法

並列摘要

The research of performance analysis and development strategies of HVAC engineering industry is rare, and qualitative research methods are the most commonly used approaches. This study utilizes the public financial reports of the past 10 years to analyze the operational performance of HVAC engineering industry with the quantitative method. According to the obtained results by data envelopment analysis (DEA), we derive further development strategies by qualitative approaches. This study uses several representative listed companies as the research targets and selects proper financial input and output indicators to evaluate the performance by DEA models. To comprehensively investigate the HVAC engineering companys’ development strategies in Taiwan, the constructed research framework includes both quantitative and qualitative approaches. Due to the diversity of the HVAC engineering business, it can not be objective and will lose reality if we measure the efficiency of the decision making unit (DMU) with only single indicator. Therefore, this research adopts two stage measurements for the relative efficiency and slack variable analysis by DEA. The first stage is to find out a benchmark enterprise from the evaluated DMUs over the years. The second stage is to take the benchmark enterprise as a single research target with the financial information before it has become a listed company in the past 5 years. Finally, the issues of management and operational performance for HVAC engineering industry are discussed according to the obtained results. This research observes the issue from the perspective of a senior engineer of HVAC engineering industry, refers to Taiwan HVAC Engineering Industry literature, and takes into account economic prosperity and technology factory setup situation. By consulting with many senior managers about industry-related issues, this study intends to derive some effective industrial development strategies.

並列關鍵字

HVAC Mechanical & Electrical Engineering ； Refrigeration & Air Conditioning ； Service Industry of Engineering ； Performance Analysis ； Data Envelopment Analysis

參考文獻

27.施繼昌(2012)，「顧客導向與滿意度關係之研究-以台灣地區空調技師專業服務業為例」，國立台北科技大學管理學院經營管理EMBA專班碩士論文。

26.李華松(2012)，「全球金融海嘯前後新竹科學園區廠商經營績效比較分析」，淡江大學管理科學系企業經營在職專班碩士論文。

11.黃聖富(2008)，「機電空調產業創新營運模式之個案研究」，國立臺灣大學國際企業學研究所碩士論文。

5.林偉凱(2006)，「台灣冷凍空調產業現況分析與展望」，金屬工業研究發展中心ITIS出版品，冷凍與空調技術期刊，2007年四月，p93~101。

8.溫源鳳/林恩喆/呂欣樺(2007)，「台灣薄膜電晶體液晶顯示器(TFT-LCD)企業經營績效之評估-資料包絡分析法」，國立海洋科技大學運籌管理系/清雲科技大學財務金融系/立德管理學院科技管理研究所，全球管理與經濟，第三卷第二期，p23~37。

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空調機電工程業在景氣循環中之經營績效分析及發展策略

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