資料包絡分析法使用程序之研究及其在非營利組織效率評估上之應用

Abstract

Theis paper examines a systematic application procedure of data envelopment analysis (DEA) in various stages,providing the user an essential knowledge for the execution of DEA. Attention is focused on three stages based on the process of management control: (1)idenifying the input and output factors, (2)selecting appropriate DEA models, (3)analyzing and explaining the outcome of DEA. In the first stage, this paper identifies the input and output factors in view of management objectives, then proposes the backward elimination and forward selection procedure for choosing the factors which are relevant for measuring the relative efficiency. In the second stage, this paper discusses how to select an approciate DEA model under the various conditions which include functions of evaluation, attributes of inpusts and outputs and prior information. Especially, this paper proposes an extended model for measuring the effectiveness and effectiveness change. In the final stage, this parer illustrates how to use efficiency analysis, slacks analysis and sensitivity analysis to analyze and explain the outcomes of DEA based or the managerial consideration. Theree real cases of Taiwan are exemplified for demostraing the applications of DEA.One is measuring the efficiency of forest management, another is measuring the efficiency of R&D organizations and the third is measuring regional development of Taiwan Area. In summary, this paper proposes a framework and strengthens the theory of DEA provided for systematically measuring the efficiency, which can be followed by users.