關係企業績效評估-應用DEA分析面板業A公司為例

Evaluation of Performance on Corporate Group-Applied DEA for evaluation of TFT A company

王榮瀧(Jung-lung Wang)

指導教授 ： 洪德俊

國立中央大學/管理學院/企業管理學系碩士在職專班/碩士(2011年)

摘要

根據公司法所規範的關係企業，係指包括具有「控制與從屬關係之公司」及「相互投資之公司」，同集團的關係企業，可享有資源共享、或資源互補的優勢，進而在營運績效上可能比集團外的同業更享有優勢。
面板業為我國二兆雙星產業之一，是我國重點扶植的產業之一。台灣的面板業歷經十餘年的發展，規模超日趕韓。然而在激烈的競爭中，無品牌優勢的台灣面板廠逐漸喪失成本優勢地位。市佔率與第一名的韓廠差距漸漸拉大。本研究以面板業-A公司為研究對象，從供應鏈的產業角度來看，運用包絡分析法來探討關係企業與和非關係企業在本業競爭上是否具有優勢。
本研究主要蒐集公開觀測站之公開營業資訊，針對A公司之上游產業及其轉投資之公司，利用資料包絡分析法進行評估，以銷貨成本、銷管費用、研發費用、固定資產為投入變數，營業收入、稅前淨利為產出變數，衡量出同產業中各DMU之相對效率並鑑別所屬關係企業之效率指標，探討其差異程度，及可能改進之方向與建議。
藉由Malmquist生產力指數以比較不同時期之效率值，可以得出效率演變的進步或衰退情形，進而得出各產業的進步或衰退情形，同時也可求出各關係企業在該產業的相對地位，分析其造成差異的原因並給予適當的建議。可作為決策者的進一步決策的參考。

關鍵字

關係企業 ； 資料包絡分析 ； 績效評估

並列摘要

The definition of Corporate Groups under the Companies Act, means including a "control and affiliation of the company" and "mutual investment company", with the Corporate Groups, are entitled to the sharing of resources, or the advantage of resources complementary, and then maybe have the advantage of the performance in operating than the companies outside the group of the same industry.
TFT-LCD industry is one of the key support industries of our “two trillion Twin Star” industries. Taiwan''s flat panel industry has experienced more than ten years of development, the increasing scale over Japan and compete with South Korea. However, under fierce competition, Taiwan''s flat panel factory had no advantage of global brand and lost cost advantage. The gap of market share between Taiwan and the market leader Korea brand gradually widening. In this study, the panel industry - A Company as the research object, from the perspective of the supply chain industry, and then use DEA method to investigate if the Corporate Groups have some competitive advantages compared with non-Corporate Group enterprises in the same industry.
This study is mainly to collect public information open to the public observation station for the upstream industry and its transfer A Company investment companies, using data envelopment analysis to assess the DMUs, use cost of goods sold, marketing and administrative expenses, research and development expenses, fixed assets as input variables Operating income and income before income tax for the output variable, with the industry to measure the relative efficiency of each DMU and identify indicators of the efficiency of their respective affiliates to explore the extent of variation, and possible directions and suggestions for improvement.
By Malmquist productivity index to compare the efficiency of different stages of the companies can be drawn the evolution of progress or decline of different industries and the Corporate Groups, but also the relationship between companies can be obtained relative position in the industry, analyze the reasons for the differences caused and appropriate recommendations. Further decision-making can be used as reference for policy makers.

並列關鍵字

DEA ； Corporate ； Evaluation of Performance

參考文獻

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