台灣壽險公司經營效率之應用—規模效率、追趕效率、跨期效率損益分析

Abstract

本文探討自民國97年至99年間，我國壽險公司經營效率之關係。首先以資料包絡分析法分析壽險公司之經營效率，衡量三投入要素即業管費用、業務津貼與資本之使用情形為投入要素；再以保費收入及財務收入為產出要素，以進行各項經營效率之研究。研究主軸為：1.壽險公司個別效率之評估及同業比較，找出具經營效率之壽險公司集合及無經營效率之壽險公司集合；2.以規模效率為主軸觀察各壽險公司規模報酬之差異，並提出受評公司在規模增減上之建議；3.評估壽險公司之追趕效率及跨期效率，且在跨期效率下之效率表現與改進狀況；4.評估壽險公司之效率與損益分析。 研究結論：1.富邦、中國人壽屬決策單位效率值高且獲利亦高之公司；2.台灣、三商美邦及遠雄人壽屬決策單位效率值低但獲利高之公司；3.新光、朝陽、宏泰、國寶、幸福人壽屬決策單位效率值低且獲利亦低之公司；4.台銀、中華郵政、南山、國泰人壽屬決策單位效率值高但獲利低之公司

This research adopts Data Envelopment Analysis ( DEA ) is adapted in this research to evaluate operating efficiency in Taiwan life insurance companies. Objectives include: 1. Evaluating individual and compare companies with competitors, in order to collect those efficient and not efficient in operation . 2. To measure scale efficiency and scale return , and further provide opinions in scale change to the estimated companies. 3. Observing company/s inter-period validity rate, profit capability, efficiency performance and improvement. 4. BCG Matrix – Profit and Loss. Conclusions of the thesis are : 1. Fubon Life Assurance Co.,Ltd、China Life Insurance Co.,Ltd、Life Insurance Department Chunghwa Post and Bank Taiwan Life Insurance Co.,Ltd of decision一making are high efficiency and high profit. 2. Taiwan Life Insurance Co.,Ltd、MassMutual Mercuries Life Insurance Co.,Ltd、Farglory Life Insurance Co.,Ltd、Chaoyang Life Insurance Co.,Ltd、Hontai Life Insurance Co.,Ltd of decision一making are low efficiency but high profit.