台灣太陽光電相關廠商績效評估-DEA方法之應用

Abstract

本研究針對十九家台灣地區上市上櫃之太陽光電及關鍵零組件產業公司於 2005 年至2007 年之資料為研究範圍，所選取的投入變數為：員工人數、總資產、 營業費用三項，產出變數為營業收入淨額、本期稅後淨利；藉著資料包絡分析法 (DEA)的應用，計算整體技術效率、純粹技術效率、規模效率、差額變量與 Malmquist 生產力指數，具體衡量各產業與個別公司的效率值與跨期變化情形提 供參考，並提出客觀的經營建議，研究結果如下： 一、太陽光電業在2005 年整體效率為73.806 是三年中最低，而在2006 年時為 82.925 最佳。 二、在差額變量分析方面：所得之產出與投入變數差額數據可提供未達效率公司 具體的改善參考，在2004-2007 年，海威德2005、益通 2005、2006、中美晶2007 茂迪 2005 嘉晶 2005 堪為學習之對象。 三、在Malmquist 生產力指數分析方面：太陽光電產業各公司的生產力受到技術 效率變動影響相當明顯，太陽光電產業各公司受到純技術效率變動之響程度比其 他效率影響小。 關

This research is based on the data of 19 listed companies of the Photovoltaic Industry and the Key Component Industry in Taiwan during the 2005-2007 periods. Data Envelopment Analysis (DEA) is employed to evaluate the performance of the companies by using the number of employees, total assets and operating expenses as the input variables; net sales revenue and net income as the output variable. We choose three industries and calculate the values of technical efficiency, pure technical efficiency, scale efficiency, slack variables, and Malmquist index. The empirical results are as follows: 1. The technical efficiency of Photovoltaic Industry in 2005 was 73.806, the lowest over these years, while 82.925 in 2006 was the best. 2. Analyzing the slack variables, we can provide the strategy for enterprises to enhance productive efficiency by adjusting their input and output variables. For DEA research result in 2005-2007, higherway 2005, E-ton solar 2005, E-ton solar 2006, Motech 2005, Sino-American Silicon 2007, Deltaww 2006, Precision Silicon 2005, are comparatively efficient as the benchmark for other Photovoltaic companies in technical efficiency. 3. For the result of Malmquist productivity index, technical efficiency changes influence the productivity of companies quite obviously. Every company of the Photovoltaic industry is influenced relatively a few by pure technical efficiency changes.