工廠管理績效評估之研究-以紡紗工廠為例

The Research of Plant Management Performance Evaluation—A Case Study for The Spinning Factory

王世維(Shi-Wei Wang)

指導教授 ： 王正華

共同指導教授 ： 陳寬裕

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2009年)

https://doi.org/10.6833/CJCU.2009.00059

摘要

本研究利用資料包絡分析法評估紡紗工廠管理之經營績效。以國內知名上市紡織公司所屬4間紡紗工廠(A、B、C、D廠)在民國96 年1月份到12月份期間之月報表資料，探討其管理績效之效率，並運用差額變數分析法及Malmquist 生產力指數分析效率問題，以作為改善績效之參考。
本研究從工廠管理者可控制投入項資源的角度，即以投入導向觀點採用CCR/BCC之DEA模式。由CCR模式計算出各DMU的總技術效率，並配合BCC模式計算出純技術效率與規模效率，用以比較四個決策單位(橫面層面)在96年期間相對效率之差異。
由分析結果可得到平均總技術效率：A廠100%，B廠98.3%，C廠99.9%，D廠100%。平均純技術效率：A廠100％，B廠99.7%，C廠100%，D廠100%。平均規模效率，A廠100％，B廠98.4%，C廠99.9%，D廠100%。瞭解到A廠及D廠無論在固定或變動規模報酬下，都是有很好的表現，其次為C廠，而B廠的相對整體效率是最低的。其中效率最低的月份(B1)規模報酬都處於規模報酬遞減的情況下，分析其無效率因素均為規模因素，因此需藉由差額變數分析做適當地調整。在固定報酬模式下 B廠在一月份可同時減少投入項之實際工時1792.63小時(4.91%)、用人費用68萬元(9.73%)、用電費用21萬元(5.88%)、修繕費用15.5萬元(37.86%)、物料費用10.6萬元(5.71%)、用棉量24.03磅(4.91%)的數量，同時也增加產出項之生產產量的數量為191.01件(5.51%)，使當月份可成為相對有效率(相對於最適目標)的工廠。最後以麥氏指數（Malmquist Index）分析總生產力變動趨勢，藉以瞭解所屬之紡紗工廠在96年期間各月份跨期(縱向層面)效率變動情形，其中可得知A、B、D三個廠整年度跨期的總生產變動趨勢呈現進步的狀況，而C廠則呈現總生產變動趨勢衰退的狀況，其衰退的原因為總生產設備技術方面呈現停滯，不像其他三個廠(A、B、D廠)在總生產設備技術方面一直力求突破及進步。

關鍵字

資料包絡分析法(DEA)、工廠管理、績效評估、差額變數分析、Malmquist 生產力指數

並列摘要

In this study, using data envelopment analysis to assess the Operating performance of the spinning factory management. Using the information on statements of domestic well-known textile companies listed their four spinning plants (A, B, C, D) in January to December period in 2007 to explore efficiency of their management performance. And to analysis efficiency by using Analysis of the difference variables and Michael's efficiency index as a reference to improve performance.
The study used CCR / BCC model of DEA from the perspective of control resources of the input of the plant managers(input-oriented perspective). Using the total technical efficiency of DMU calculated by CCR model and a pure technical efficiency and scale efficiency calculated by BCC model to compare the difference in relative efficiency of the four DMUs (horizontal dimension) in the 96-year period.
Average total technical efficiency obtained from the results of the analysis: A plant 100%, B plant 98.3%, C plant 99.9%, D plant 100%. Average pure technical efficiency obtained from the results of the analysis: A plant 100%, B plant 99.7%, C plant 100%, D plant 100%. The average scale efficiency obtained from the results of the analysis, A plant 100%, B plant 98.4%, C plant 99.9%, D plant 100%. Unter constant or change returns to scale, A and D plant were very good performance, followed by c plant, and the overall efficiency of B plant were relatively the lowest. Month of the least efficient(B1) were in the case of decreasing returns to scale, and analysis of the factor was the inefficiency factor, therefore it can be appropriate adjusted by analysis of the difference variables. In the mode of a fixed remuneration, B factory in January at the same time can reduce the actual hours worked 1792.63 hours (4.91%), personnel costs 68 million (9.73%), electricity costs 21 million (5.88%), repair costs 15.5 million (37.86%), the cost of the material 10.6 million (5.71%), with volume of 24.03 pounds of cotton (4.91%)of the input,and at the same time also increased the production number of 191.01 (5.51%)of the output, so that the month can be relatively efficientplant (as opposed to the optimal target). Finally, Malmquist Index trend analysis of changes in total productivity in order to understand the inter-period efficiency changes (vertical dimension) of the spinning-owned factories in the month period of 2007. WE can see that inter-period total production change trend of the A, B, D plants during the year Showed the status of progress, and the total production change trend of the C plant showed the state of recession. The reason for its decline was that the total production equipment technology has stagnated , unlike the other three plants (A, B, D) in the total production equipment technology and progress has been trying to break through.

並列關鍵字

Data Envelopment Analysis (DEA), Factory management,

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