臺灣半導體設備商的經營績效評估-資料包絡分析法(DEA)之運用

Abstract

全球半導體製程設備及其關鍵零組件主要掌握在歐美日廠商手中，儘管台灣佔全球半導體設備市場需求規模的28%，高居全球第一，但國內設備自製率仍然偏低，顯然台灣半導體設備產業還有許多努力的空間。面對半導體產業的技術及成本競爭，逐年提高相關製程設備及零組件的自給率，應是產官學界所關心的課題。

本研究採用台灣經濟新報(TEJ)資料庫，蒐集2006年至2010年台灣18家上市上櫃半導體設備商之投入產出資料分析各公司之經營績效，運用資料包絡分析法(Data Envelopment Analysis, DEA)求解CCR效率。再將CCR效率區分為純粹技術效率(BCC效率)及規模效率，藉此判別處於無效率之決策單元(Decision Making Unit, DMU)其無效率的來源。

本研究進一步利用DEA中BBC投入導向模式之差額變數分析結果，可藉由調整相關投入項的數量，提供無效率公司應改善的方向與幅度，以此可作為各公司經營者著手提升經營效率決策之參考依據。最後採取減少投入變數，來進行敏感度分析，將原始與改變後的模式作比較，找出影響整體績效的重大影響變數，提供公司應該聚焦的重點改善項目。

關鍵字：半導體設備商、資料包絡分析、經營績效

Global semiconductor equipment and its key components are mainly vested in the hands of Western and Japanese manufacturers. Although Taiwan accounted for 28% share of the global semiconductor equipment market, ranking first in the world, but the domestic equipment manufacturing rate is still low. Obviously, there are many spaces for semiconductor equipment industry in Taiwan to improve. In order to enhance the technology and cost competitiveness, increasing self-sufficiency rate of related process equipments and components, should be the concern of government and academia.

The purpose of this study is to measure the relative efficiency of 18 publicly traded semiconductor equipment manufacturers in Taiwan with data from 2006-2010. Using data envelopment analysis (DEA) to solve CCR relative efficiency, then divided CCR relative efficiency into purely technical and scale efficiencies in order to identify its inefficient source of inefficient DMU (Decision Making Unit).

In order to find information indicating by how much and in what areas an inefficient company needs to improve, an input based BBC slack analysis was used. Such analysis can identify an additional decrease in specific input amounts that offer a good reference to help managers to take the right remedial actions for continous improvement. Finally, sensitivity analysis was used by reducing each input variables, by comparing the changes of efficiencies, the significant variables were found. This offered the key indicators for all companies in delivering better efficiency.

Keywords: Semiconductor Equipment Manufacturer, Data Envelopment Analysis (DEA), Relative Efficiency