台灣上市櫃資訊服務業經營績效評估-以系統整合商為例

Abstract

本論文研究台灣上市櫃資訊服務業系統整合商之經營效率，利用Friedet al. (2002) 所提出的資料包絡分析法，透過多投入及多產出變項分析與比較2007年至2013年台灣上市櫃20家資訊服務業系統整合商在不同效率單位間在投入與產出的差異。本研究之投入項採用員工人數、資產總額，產出項為營業收入淨額。研究資料來源為台灣經濟新報TEJ+資料庫所整理的財務報表。 研究結果發現：整體而言20家系統整合商僅有10%為標竿公司，有90%公司需要透過調整投入項目來提昇經營效率。從規模報酬結果顯示，其中13公司呈現改善狀態，5家則為衰退狀，如果積極改善將能擁有更好的效率。

This study examines the business efficiency of Taiwan listed and OTC information technology companies. Methodologically, this study applies DEA-CCR (Fried et al., 2002) to analysis the variation of 20 system integration companies with different effective unit in different input and output. The inputs of this study are the number of employee and the total assets, and the output is the net operating income. The source of data was the financial statements of TEJ+ database, and the period was used for 2007 to 2013. The result shows that only 10% of the 20 companies are the benchmark companies. The other 90% need to adjust their inputs to improve the efficiency. Under the returns to scale model, 13 companies appear to be improving, while 5 companies appear to be declining, and need proactive management to improve their efficiency.