台灣銅箔基板產業經營效率—資料包絡分析法之實證研究

A Study on the Operational Performance of Taiwan Copper Clad Laminate Industry - An Application of Data Envelopment Analysis

江碧珠(BI-CHU CHIANG)

指導教授 ： 劉立倫

中原大學/商學院/企業管理研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900898

摘要

摘要
本研究主要目的為透過客觀數據分析，利用資料包絡分析法評估台灣銅箔基板產業之經營績效，提供相關結論作為業界在提升效率之參考，本研究主要應用資料包絡分析法中CCR模式及BCC模式及Malmquist 生產力指數分析法衡量跨期的生產力變動情形 ， 係以台灣銅箔基板產業上市上櫃之六家公司南亞、聯茂、台光電子、合正、台燿、華韡電子為樣本，研究期間為2000年至2007年合計8年資料作為本研究資料，本研究選取變數(1)投入變數：包括資本額、固定資產、員工人數、營業費用等四項。(2)產出變數：包括營業收入、稅後純益等二項。
本研究之實證結果，台灣銅箔基板產業上市上櫃公司僅南亞平均規模效率值為 1 達到最適生產規模，但聯茂、台光電、合正、台燿、華韡的平均規模效率值皆趨近於1，表示距最適生產規模差極小，即規模投入量無效率極小。Malmquist 生產力指數分析之實證結果，南亞規模效率變動等於 1 表示在衡量期間無變化，而聯茂、台燿規模效率變動大於 1 表示聯茂、台燿較接近固定規模報酬或漸向長期最適生產規模趨近，台光電、合正、華韡規模效率變動小於 1 表示台光電、合正、華韡漸偏離固定規模報酬或長期最適生產規模。

關鍵字

經營效率 ； 資料包絡分析法 ； 銅箔基板產業 ； Malmquist指數

並列摘要

The main purpose of this study is to analyze objective data to evaluate the Operational Performance of Copper Clad Laminate Industry in Taiwan, and provide relevant conclusion for the industry as reference. The study uses CCR mode, BCC mode and Malmquist from data envelopment analysis (DEA) to measure changes in productivity. The study uses six listed companies as samples, and they are Nanya、Iteq Corporation、Elite Material (EMC), Uniplus Electronics, TUC, Hua Wei Electronic. Research data is obtained by using eight years data from 2000 to 2007. In this study, the selected variables are (1) input variables which consist of capital, fixed asset, number of employees, operating expenses and (2) output variables which consist of operating income and net income after taxation.

The result shows listed companies of Copper Clad Laminate Industry in Taiwan, only Nanya has a scale efficiency average value equals to 1, which has reached production suitability. However, the scale efficiency average value for Iteq Corporation, TUC, Uniplus Electronics, TUC, Hua Wei are close to 1, which indicates poor production suitability. The effectiveness rate of input is rather small. Malmquist result shows changes in the scale of efficiency of Nanya are equal to 1 which means measurement is unchanged. Whereas changes in the scale of efficiency of Iteq Corporation and TUC are greater than 1, this means Iteq Corporation and TUC is close to fixed returns to scale or long-term optimal scale of production. Changes in the scale of efficiency for Elite Material, Uniplus Electronics, Hua Wei are less than 1 which means Elite Material , Uniplus Electronics, Hua Wei are far from Fixed returns to scale or long-term optimal scale of production.

並列關鍵字

Malmquist Index ； Operational Performance ； Copper Clad Laminate Industry ； Data Envelopment Analysis (DEA)

參考文獻

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