應用資料包絡分析法於航運公司定期航線營運績效之評估

Abstract

組織內個別事業單位之績效評估對企業組織的意義不僅在期末做為論功行賞的依據，更重要的是可做為公司持續性規劃與決策的參考。為達到此一管理目的，績效評估必須一方面能評比出各受評單位的經營績效，另一方面還要能提供改善績效的方向。 國際定期航運市場一向維持高度競爭的局面，有其特有的經營環境與獨特之經營特性，尤其面對近年來產業的市場高度集中、策略聯盟合作與規模擴大之發展趨勢，成本競爭力特別受到重視，因此航線經營的效能與效率之良窳即為關鍵。不同於傳統以財務績效指標與五力分析之比較，本研究應用資料包絡分析法 (DEA；Data Envelopment Analysis) 之靜態與動態分析模型，以國內某大航商所經營之二十四條定期航線為例，探討各定期航線的效率與效能之對比高低，同時分析其規模報酬之差異，以及各航線投入與產出要素之權重，並由差額變數分析討論各航線的改善方向與其可改善之空間，以及藉由調整投入產出要素，分析航線經營效率之敏感度。另本研究以不同時期之效能結果進行分析，比較各定期航線效能之變動情形。 由本研究之實証結果顯示，在分析比較各航線之效能與效率，資料包絡分析法所得之結果與傳統財務績效指標之良窳頗為一致，效率與效能相對高者，其單位獲利相對高；效率與效能相對低者，其單位獲利相對低甚至虧損；另由本研究之實証分析，亦顯示影響各航線經營效率之投入產出要素的重要性各有不同，部份集中在投入要素的控制，部份集中在產出要素有待加強; 而在不同時期效能之變動分析部份，案例公司大部份的航線去程在效能方面均有提昇，但各航線之回程效能卻呈反向衰退，故此航線回程效能的提升應是案例公司必須改善的重點。 歸納本研究之實証分析結果，資料包絡分析法可適當應用於分析航運業內部相似但不同的航線，因此，航運業若能進行傳統的財務績效分析外，輔以資料包絡分析法對效率與效能之分析與比較，當可相當程度發覺航線經營上的管理問題，找出改善的方向與建議，不失為提供企業診斷績效的一項有力工具。

Performance appraisals of individual business units within an organization is fundamental to design the company’s development plan and make related decisions, in addition to a reference of merit rewards. The liner shipping industry is always keen to be quite competitive as it is in the midst of structural changes such as high market centralization, formation of big strategic alliances and scale enlargement. Encountering such shifts in business practice, the route competitiveness mainly mentioned for operations cost is critical in the industry. How to evaluate the effectiveness and efficiency for each route is then very important for any liner shipping company. Without using the traditional appraisal approaches of financial analysis or five-ratio indicators, this thesis applies a DEA (Data Envelopment Analysis) approach to study the efficiency and effectiveness of twenty-four route services operated by a liner shipping company in Taiwan. Using various dynamic models, as well stable models of the DEA approach respectively, this thesis analyzed returns to scale and comparative weight of input and output factors for these routes. For the managerial purpose, this thesis also provides the direction and extent of improvement by means of the differential variable analysis of DEA approach. Compared with the practical result, it reveals that the outcome from the DEA approach is quite consistent with that of the traditional financial methods of measuring the effectiveness and efficiency of route operations. The better effectiveness and efficiency of route operations are, the higher unit profit reached and vice versa. It also shows that different weights relied on the importance of input and output factors selected in measuring the route operation performance. Some of them have to focus on the control of input factors, but some of them should concentrate to improve output factors. In the dynamic analysis demonstrating the variation of route effectiveness for a particular period, it indicates most of outbound routes have upgraded significantly, however, it also reflects route effectiveness dropped in some of inbound routes over the same period. Summarizing the empirical study, we conclude that the DEA approach is well applicable to measure operational performance of individual service routes of a liner shipping company. In addition to using the financial indicator to measure the operation performance, it is suggested to apply DEA approach as a powerfully supplementary tool, which assists to find out related management problems and provides the direction of improvement.