臺灣上市櫃餐飲業者之經營效率分析

Abstract

本研究採用產出導向的資料包絡分析法(DEA) 衡量2011年至2014年台灣10家上市櫃餐飲業者的經營效率。首先，計算2011年至2014年10家上市櫃公司的整體績效。其次依照公司類型非為兩群，第一群為餐廳類的公司共有7間；第二群為飲料及點心類的公司共有3間，並且比較兩種群體的效率是否有差異。本研究的主要發現如下： (1)規模較大、經營時間較久的餐廳業者經營效率反而較差。 (2) Mann Whitney U test的檢定結果顯上飲料業者有較高的經營效率。 關鍵詞：資料包絡分析法、技術效率、曼惠特尼U檢定。

This study applies the output oriented data envelopment analysis (DEA) approach to compute the operational efficiency of 10 food and beverage listed companies in Taiwan during 2011-2014. We first calculate the total technical efficiency of 10 food and beverage listed companies. The companies are divided into two groups. The first group contains seven restaurants. The second group contains three beverage and dessert companies. The Mann-Whitney U test is used to test the difference in efficiency rankings between two groups. The major findings are as follows: (1) The scale and the operational efficiency change in opposite directions. (2) The Mann Whitney U test shows that beverage and dessert companies are statistically more efficient. Keywords: DEA, Technical Efficiency, Mann Whitney U Test.