台灣封裝測試廠經營績效評比

Abstract

本研究主要是以資料包絡分析法(DEA)來評比台灣十五家半導體封裝測試廠2000年至2003年的績效。主要分為三大部份及其結論：其一為封裝測試廠每一年經營績效狀況皆因各廠家的經營式不同而且持續不斷變化；其次為透過Malmquist Productivity Index (MPI)分析得知各家封裝測試廠連續4年的進步程度與僅單一年的變化不同；最後，我們比較這十五家封裝測試廠的整體經營績效與半導體整體的營業額之相依變化趨勢。 透過本研究結果，我們可清楚的瞭解半導體封裝測試廠每年的競爭皆非常激烈及各公司的經營者在過去的經營決策中，是否做了對公司最佳的決定；且由指標來看，營業額、營業額的成長率或獲利率皆無法直接代表其經營績效。而本研究實證結果不僅可提供銀行團、企業者及想要投資該企業之投資者在經營及投資時須注意該公司的經營重點指標；同時也提供了就業者從另一個選擇的角度來挑選一家較適合自己的公司。最後，封裝測試廠的客戶或供應商也可藉由對該公司的績效變化或經營績效的趨勢，認識各家封裝測試廠的經營績效狀況，可做為合作時評估的參考。

This study evaluates the performance of the fifteen semiconductor packaging and testing firms in Taiwan, employing the Data Envelopment Analysis (DEA) method to analyze three issues in these firms from the year 2000 through 2003. First, of all the packaging/testing firms are continuously changing every year in terms of managerial performance. Secondly, there exists considerable difference between four-year improvements and one-year improvement by the MPI analysis for any company. Lastly, our test rejected the hypothesis that the yearly managerial performance of the 15 packaging/testing firms and the revenue of whole semiconductor manufacturing industry are correlated. From this study, one would realize the keen competitions among packaging/testing firms. Through the analysis, the performance of each firm is reflecting the managerial decisions. We use five indices for performance assessments: revenue, growth rate, profitability rate, output value by employee, and liability rate. The results of this research would enable banker, enterpriser, stockholder, stakeholder, and investor to evaluate the fifteen firms.