資訊電子公司績效評估模式_平衡計分卡與資料包絡分析法之應用

Abstract

過去台灣電子業善於利用中國大陸低廉的生產成本，經由全球的通路據點，將產品行銷到全球的角落，形成獨特的產業供應鏈型態。但隨著中國大陸的掘起面臨了新的挑戰，由於同文同種的優勢使得中國大陸快速的複製台灣產業的成功模式，擺脫競爭者的唯一方式是藉由經營績效的改善來提昇競爭力。 目前大多數企業皆藉由財務的指標來衡量企業的績效，但卻無法與策略結合，由績效的優劣去調整策略，其次企業在面臨新的威脅之後，如何改善獲利模式，已成為一主要課題。從目前台灣電子業的發展趨勢，如ACER、BENQ 投資品牌及研發，華碩從OEM/ODM轉入專業代工型式的EMS，可得知企業整體績效的關鍵來自於策略、供應鏈、財務資金、產品等。「平衡計分卡」以平衡為訴求，尋求短期和長期的目標之間、財務和非財務的量度之間、落後和領先指標之間，以及外界和內部的績效構面之間的平衡狀態。 資料包絡分析（DEA）方法，廣泛地被使用在多項投入、多項產出之效率評估上，尤其是在非營利組織或政府部門的效率評估，此一方法不但可對組織做整體性之考量並且可提供決策者一個改善的方向，可以說是眾多效率評估方法中（比例分析法、多目標衡量分析法、迴歸模式分析、相關度分析法、多變量迴歸分析法、變異數分析法等等）較佳的一種。因此本論文嘗試採用平衡計分卡績效分析，並結合DEA與決策球模式，應用於電腦週邊個案產業之績效評估分析。

In the past, the electronics industry in Taiwan formed unique supply chain by utilizing the low-cost production in Mainland, and selling products to the world through global market channels. However, the economic boom in Mainland China led to new challenges to the industry in Taiwan. The advantage of the same language and the same race allowed Mainland China to replicate the successful model of Taiwanese industry. Thus, the only way to break away from competitors is by improving the competitiveness through operational performance. At present, most enterprises measure the performance by financial indices, yet are unable to incorporate into operational strategies, namely modifying strategies based on the results of performance measurement. Secondly, as enterprises are facing new challenges, improving profit model has become one of the main issues. As seen from the development trend of the electronics industry in Taiwan, such as brand building and R&D of ACER and BENQ, transformation of OEM/ODM into EMS by ASUS, the key factors to overall performance are strategy, supply chain, financial capital, and products. Balanced scorecard, based on the concept of balance, seeks balance between the short-term and long-term goals, financial and non-financial measurement, lagged and leading indices, and external and internal performance aspects. Data Envelopment Analysis (DEA) has been widely applied to evaluations of inputs and outputs, especially on efficiency evaluation of non-profit organization or government. The analysis not only provides overall evaluation of the organization but also a direction for improvement. It is a more favorable methods among others (Ratio Analysis, Multi-goal Measurement Analysis, Regression Analysis, Relation Analysis, Multiple Regression Analysis, and Analysis of Variance). This study analyzed the efficiency of balanced scorecard, and incorporated with DEA and the model of decision ball to conduct performance efficiency evaluation on case study of computer accessories industry.