使用資料包絡分析法評估我國資訊服務業之經營效率

Abstract

本論文致力於研究各資訊服務業業者之經營效率，我們利用不同DEA分析模式來分析與比較這些公司在不同年度研發面、管理面與營運面之投入與產出。本研究透過因素分析對各個公司各項財務比率進行分析，萃取出共同因素;並透過各個公司之業務內容、公司人力之組成以及各項財務資料利用集群分析進行公司的分類。以期能找出經營效率佳的廠商所具有的共同特質，不同效率單位間在投入與產出上的差異，提供資訊服務業業者在企業資源投入分配上改進之建議，並探究各類公司經營效率與財務特性之間的關係。 本論文主要在於提供一系統化的方式來研究造成不同公司經營效率差異可能的原因，與改進方向的歸納。對於個別廠商在效率評估結果的解釋與經營上的建議，不是本研究的主要目的，因此未做進一步細部的分析。而在實際DEA分析上，本研究在DEA之分析結果，對照財務構面的比較，其結果與實際經營狀況相符。這可說明在投入與產出項合理的選取之下，DEA不失為經營效率評估與改進的好方法。

This thesis proposes the DEA models to assess the performance of firms in information service industry. We analyze and compare firms’ input resources on research, management and operation phases with related outputs in different years using series DEA models. Each firm’s financial ratios are analyzed to extract common factors by factor analysis; then, all firms are grouped according to each firm’s activities, manpower composition and financial characteristics by cluster analysis. We hope to find out the common characteristics of outstanding firms to explain the difference in inputs and outputs between different firms, to provide suggestions on resources reallocation, and to analyze the relationship between performance and financial characteristics. Different from previous studies, this thesis contributes a systematical method to find out possible reasons and to induct improve ways of firms’ performance. Most previous studies aim at explaining each firm’s performance evaluation result. That is not the main purpose of this study, so we do not make further detail analysis on each firm. In the empirical analysis of DEA, the results compared with the phase of firm’s financial representation indeed reflect the real situation. This implies DEA is a good assessment way for performance evaluation and improvement under correct selection of inputs and outputs.