手機產業上游廠商經營效率個案分析－以某製造商為例

An Analysis of Efficiency Performance of Upstream Factory of Cell Phone Industry - A Case Study of Manufacturer

蔡佩穎(Pei-Ying Tsai)

指導教授 ： 張寶光

淡江大學/管理學院/會計學系碩士班/碩士(2008年)

https://doi.org/10.6846/TKU.2008.00907

摘要

企業經營績效的好壞，決定著企業競爭與生存的關鍵，而如何評估企的經營績效，為企業業主與投資人所深切關注的。本研究以手機產業具代表性的零組件製造商為研究對象，應用資料包絡分析法及Malmquist生產力指數法探討2003至2006年間個案製造商各製造工廠之經營效率。主要結果如下，首先，就整體經濟效率言，大陸華南廠無論是投入面或產出面之經濟效率言，均為表現最佳之製造工廠。其次，若以技術效率言，則以台灣廠之表現最佳。第三，無論經濟效率或技術效率方面，表現最需加強者為大陸之華中廠。最後，若將經營效率與生產力成長一併觀察時，仍以台灣廠為最佳標竿，最不佳者為馬來西亞廠，其最可能的潛在原因為規模效率不佳所致。本文之實證結果，除可提供個案公司較不具經營效率的工廠改善經營效率之可能方向外，更可供現有手機零組件同業或擬進入此次產業之廠商設廠或經營管理決策之額外資訊參考。

關鍵字

手機零組件產業 ； 資料包絡分析法 ； 經營效率 ； Malmquist生產力指數

並列摘要

The competency and sustainable operation of an enterprise are critically determined by its efficiency performance. Therefore, what entrepreneurs and investors concern is the assessment system, applied to evaluate the efficiency performance of an enterprise.
In this case, we utilize the input-oriented models, the BBC model, Data Envelopment Analysis and Malmquist Productivity Index in the year from 2003 to 2006, to extract the factors, which significantly influence operation efficiency. The sales revenues of product A and product B are output variables. The book value of fixed asset and the amount of employees are two input variables.
To the overall economy efficiency, factories located in southern China are the best manufacturers. To the technology efficiency, factories in Taiwan are prominent. Factories located in the central China, however, are far behind. If we observe the management efficiency and the growth of production, factories in Taiwan are most eminent and in Malaysia are worst.

With the related comparison of data extracted from the models, we may provide improvement plans to these factories, which with prominent efficiency but poor profit. We hope that these factories will advance their performance efficiency and raise profit with these improvement plans.

並列關鍵字

Cell Phone Component Industry ； Data Envelopment Analysis ； Operating Efficiency ； Malmquist Productivity Index

參考文獻

周齊武、張錫峰，1992，『資料包絡分析及其在效率評估上之應用』，會計評論，第26 期：頁76-92。

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