整合型績效評估模式研究-以薄膜電晶體液晶顯示器產業為例

Abstract

企業為達到永續經營、創造財富的目標，管理者需要績效資訊以及與分配稀有資源相關的資訊等。現今企業在內外環境快速變化與組織日益複雜的情況下，純粹財務報表分析與傳統的生產力評估均難以完全符合高階管理者的決策需求，組織績效的衡量方法與指標必須適時調整以因應此一趨勢。本研究發展一整合型績效評估模式，除可獲得關鍵績效指標之外，亦能改善過往績效評估方法流於主觀之缺失，提供管理階層客觀而具體的營運績效與改善建議。此模式先藉由多元迴歸與灰關聯法進行系統化的評估指標因果關係與篩選關鍵績效指標，之後以傳統、改良式及多目標資料包絡分析法衡量受評估單位之績效。 實證研究方面，以全球主要薄膜電晶體液晶顯示器(TFT-LCD)廠商為研究標的。因TFT-LCD為高投入、高產出之高科技產業，現有大廠主要集中於台灣、韓國及日本，佔全球總產值八成以上。目前TFT-LCD已是資訊、通訊與消費性電子產品的主流顯示器，有鑑於全球需求的快速成長，技術與產品持續推陳出新，TFT-LCD廠商的競爭已呈白熱化的現象。加以2008至2009年金融海嘯之效應對全球面板產業衝擊甚深，如何因應外界多變環境與產業內的競爭，將資源做最佳的配置，以提昇營運績效創造更多的利潤，是各TFT-LCD廠商高階管理者的重要課題。 本研究提出之整合型績效評估模式，藉由實證研究衡量台灣、韓國及日本TFT-LCD廠商2002年至2009年相對營運績效，以印證其妥適性並提出初步之資源配置改善建議。

For businesses to continue to grow and make profits, managers need comprehensive information to allocate resources effectively and to evaluate performance. The business today is undergoing a metamorphosis, from static to dynamic. High-level managers can no longer depend on production capacity and financial reports for information to make decisions. Instead, performance evaluations need to consider dynamic environmental changes. This study suggests an integrated analysis of performance evaluation models, which aims to provide decision makers with accurate and objective information to help them improve operational performance. The analysis addresses key operational performance indices and solves the problem of being subjective in past evaluation models. It combines multiple regression analysis, grey relation analysis and data envelopment analysis (DEA). The multiple regression and grey analysis are used to determine the relationship among the performance indices and to identify the key performance indices while an improved, multi-criteria DEA is used to measure the performance of the entity in question. As an empirical study, this study investigates the world’s leading TFT-LCD manufacturers. The TFT-LCD industry is currently the fastest emerging industry in which Taiwan, Korea and Japan are the top three manufactures. The TFT-LCD industry is a high-tech and capital-intensive industry, characterized by great potential and intense competition. However, the global financial crisis in 2008 and 2009 has shattered the development of the TFT-LCD industry. Under such dynamic environmental shifting in the industry, how to cope with the competition and how to allocate resources are key issues for top managers who need to promote production efficiency and increase performance benefits. In short, to examine the appropriateness of the integrated analysis of performance evaluation models, this study, which is expected to provide suggestions for resource allocation, compares and analyzes the operational performance of the TFT-LCD industry in Taiwan, Korea and Japan from 2002 to 2009.