台灣系統整合服務商之經營效率評估

Abstract

本研究透過資料包絡分析法 (Data Envelopment Analysis, DEA)及Malmquist生產力指數，深入探討自2011至2014年台灣地區系統整合 (System Integration) 廠商之效率表現。共選取四投入項（員工人數、資產總額、營業成本、營業費用）及一產出項（營業收入淨額）進行效率評估。本研究主要發現如下： 1.實證結果顯示研究期間之整體平均效率值為0.889，且處於規模經濟報酬遞減的情況。2.台灣之系統整合業中處於最適規模的廠商家數有逐年增加之趨勢。且就2014年的規模報酬狀態而言，計有11家廠商達組織維持現資源投入及效率水準即達規模效率，其中上市上櫃公司即佔7家，可見上市上櫃對於公司有經營上的幫助。 3.Malmquist生產力指數顯示研究期間總要素生產力呈現衰退現象 (0.997)，但平均經營效率為進步值(1.002)，主要肇因於兩期間內之規模無效率 (0.996)，建議廠商可調整經營規模以改善效率，也代表國內廠商應該思考如何走出台灣市場，提升台灣地區系統整合業的國際化程度，拓展台灣地區以外的市場，有助於提升獲利能力。

Applying Data Envelopment Analysis (DEA) approach and Malmquist productivity index (MPI), this paper computes the Efficiency of major system integration companies in Taiwan during 2011-2014. There are four inputs (including the number of employees, total assets, operating costs, and operating expenses) and one output (net income). The major empirical findings are as follows: 1. The average value of TE (Technology Efficiency) is 0.889 and the System Integration industry is in the situation of decreasing returns to scale. 2. The number of System Integration Companies which is in the situation of decreasing returns to scale is increasing by year. There are 11 companies which is in the situation of decreasing returns to scale while 7 companies are belong to SEC and OTC Companies. More than those who don’t issue stock. 3. Malmquist productivity index (MPI) is the performance metric we used to evaluates the changes of output over a period. TFPCH is 0.997 but the EFFCH is1.002 due to the SECH is 0.996, SECH changes mainly decided by client demands and it exerts a relatively negative impact to the system integration industry.