本研究利用資料包絡分析法評估台灣工業電腦廠商之經營效率,包含上市、上櫃共計十九家廠商,並將此十九家廠商依資產總額大小區分為A群與B群,藉此衡量資產總額大小與經營效率之關聯性。 研究期間為2012年~2015年第三季,並選取財務報表中「固定資產」、「營業成本」、「營業費用」等三項作為投入變數,以「營業收入」作為產出變數,利用資料包絡分析法之CCR、BCC模式分析十九家工業電腦公司此研究期間內的技術效率(Technical efficiency ,TE)、純技術效率(Pure technical efficiency , PTE)、規模效率(Scale efficiency , SE)、規模報酬(Return to scale , RTS)。 實證結果發現,資產總額較小之工業電腦廠商其經營績效高於總資產較大之廠商,並藉由敏感度分析得知影響廠商績效最大的變數為營業成本,表示資產總額較小的廠商對於營業成本的管控較為嚴謹,若廠商追求最佳之經營效率除了提高營業收入外,對於營業成本的管控為第一要素。
The study uses the data envelopment analysis (DEA) to analyze the operating performance of the 19 Taiwanese listed and OTC enterprises of IPC industries based on the financial statement. The 19 IPC industries were separated into group A and group B by their total asset in order to evaluate the relationship between total asset and operating performance It is the data from 2012 to 2015 Q3 while studying, and choose the input items are fixed assets, operating costs and operating expenses, operating revenue is the output item. Then the study will use the input items and output item to research and analyze. It could analyze these19 IPC’s DMUs to get Technical efficiency, Pure technical efficiency, Scale efficiency and Return to scale by DEA’s CCR and BCC model between 2012 to 2015. The empirical results show that small-sized (group B) companies have higher operating performance. Operating costs has a great effect on company’s operating performance by sensitivity analysis. As a result, the most important thing is to control the company’s operating costs in order to pursue the goal of the best operating performance.
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