以資料包絡法與投資報酬法評量產業績效─以台灣IC設計業為例

Abstract

本文首先分析影響台灣IC設計產業績效的相關因素，進而使用資料包絡分析法(Data Envelopment Analysis; DEA)與投入資本報酬率(return on investment capital, ROIC)的分析以評估台灣專業IC設計產業的表現績效，並提供相關建議。由投資報酬法(ROIC)分析銷售利潤率與資本週轉率的變化，藉以得知影響組織績效之變因是來自於銷售利潤，抑或是營運管理；採用DEA模式進行績效評估，可找出被評估的公司需要改善的部分；結合ROIC與DEA分析模式，發展ROIC與DEA二維績效矩陣，以觀察台灣專業IC設計公司從八十七年度至九十年度的績效點移動軌跡，瞭解各家公司的經營狀況與績效變化，並提出ROIC與DEA績效提昇的策略。

This study analyzed the factors of performance variations in Taiwan IC design house firstly, and then evaluated the performance of Taiwan IC design house by Data Envelopment Analysis (DEA) and Return on Investment Capital (ROIC) to provide suggestions to each company. Company can find its performance out via return of sales (ROS) and capital turnover to clarify which its performance effort by ROIC. DEA supports company to understand how to improve its performance. To integrate ROIC and DEA into a performance measurement procedure, and then develop a performance measurement matrix with ROIC and DEA could help company to trace its performance orbit. Finally, to provide a performance improving strategy for Taiwan IC design house.