營造業經營效率評估與影響其效率因子之探討

Abstract

就經營者而言，莫不希望了解自身之經營效率。自覺效率不臧時，能進而探究造成效率低落之原因。本研究乃以營造業為實例，希望能解答上述問題。 本研究架構首先運用經濟學上生產力之概念，以投入與產出間之比率定義效率，並藉由資料包絡分析法（DEA）求取其效率值；其次將效率視為因變數，再引進組織特性及工程特性兩大類自變數來探討是否影響效率。 在產出指標上本研究選用營收淨額及稅前純益，投入指標則選取資本額、資產總值、淨值與員工人數；在組織特性上選用組織之正式化、專業化、極權化程度、ISO認證、關係企業數目、員工訓練、外籍勞工、經營權，工程特性上選用承接工程性質、分包制度、下游小包之配合度、上游供應商之配合度等因子，並配合one-factor ANOVA進行統計檢驗。 研究發現(1)員工訓練之比率愈高(2)最大股東擁有的股權在40-80% (3)承接工程中屬於建築工程之比率在30%以上(4)承攬工程中將部分工作交由專業小包承作之比例在90%以上者之經營效率較佳。 營造業者面對重大工程走BOT的趨勢與加入WTO後的衝擊，國內廠商需走上大型化方具競爭力，然而大型化也需面對可能陷入整體經營效率低落的困惑。建議其不妨以同業間的相互支援來保持經營彈性，遇有重大建設則以聯合承攬方式來提升投標能力。經營者未來應考慮的不僅是同業間的競爭對立關係，彼此間的支援合作關係亦值得其深思。

Every business owner hope to know the operation efficiency of him-self , and to research for the reasons if the efficiency is not fair . This thesis choose construction industry to answer above question . First , we define efficiency in the ratio of input and output with con-ception of productivity in economics and calculate it in Data Envelopment Analysis (DEA) . Second , effciency is regarded as a dependent variable , organizational and engineering characteristic as independent variables . We choose sales , net income in output indicator and capitals , asset , net present value , employees in input indicator ; degree of formalization , centralization , specialization , ISO identification , number of branch business enterprise , employee training , foreign labor , operation right in organizational characteristic ; feature of undertake projects , subcontract institution , degree of cooperation on subcontractors and suppliers in engineering characteristic . We find (1) highly employee training (2) ownership of stock of the biggest shareholder is between 40-80% (3) ratio to contract building engineering is above 30% (4) ratio to subcontract is above 90% will make a better operation efficiency . Face to the trend of BOT and impact of WTO , large-sized contract company not only make more competitive but also reduce its efficiency . We suggest they maintain business elasticity through the support of the trades . Joint venture is a way to lift bidding capacity on large contracts . In the future , contractors will think seriously about the relationship of the trades in both contrary and cooperative aspects .