标题: 台湾印刷电路板产业之营运及整合效率之研究---资料包络分析法之应用
Efficiency Analysis of Operation Integration for Printed Circuit Board Industry in Taiwan --- An Application of Data Envelopment Analysis
作者: 颜瑞志
Mark Swee-Kee Gan
梁馨科
Dr. Shing-Ko Liang
管理学院工业工程与管理学程
关键字: 资料包络分析法;印刷电路板;绩效评估;效率;整合;水平购并;Data Envelopment Analysis;Printed Circuit Board;Performance Assessment;Efficiency;Integration;Horizontal Merger
公开日期: 2003
摘要: 本研究采用资料包络分析法(Data Envelopment Analysis,简称DEA),针对台湾上市、上柜主要的24家印刷电路板厂商,就其民国88年至90年主要绩效指标,进行连续多期绩效分析,提供相对无效率厂商改善对策以提升效率及优化资源配置,并提出其努力的参考标竿。而资料包络分析法是一种用以衡量具有共同多投入和产出项的事业单位之相对效率及管理绩效。本研究更进一步利用多阶式效率评选法及多阶式最佳整合效率值变化排序法,进行先同类产品群后异类产品群厂商之多阶式最佳整合组合模式,即生产同类产品的各个印刷电路板厂商群先进行水平式的整合,再进行异类产品群厂商之垂直式的整合,其过程乃经由计算多种厂商整合组合之个体及产业之相对效率值的变化,以找出印刷电路板产业最适整合组合。由实证研究结果显示:(1)民国90年之总效率值为0.796,而纯粹技术效率和规模效率值分别为0.834及0.984,表示印刷电路板产业之无效率主要源自于技术之无效率,而且有5家厂商处于规模报酬递减,其余19家厂商皆处于固定规模报酬,即为最适规模且最具生产力。(2)连续3年之效率分析,从民国88年至90年之总效率值分别为0.889、0.894及0.796,表示有呈现衰退的现象,而其高效率单位家数分别为10家、10家及7家,而非效率单位家数则分别为14家、14家及17家,而在24家印刷电路板厂商中,效率变动呈现进步现象的有4家,维持不变的有7家,呈现上下波动的有5家,及呈现衰退的有8家,此结果可作为经营管理者的一个警惕。(3)以多阶式效率评选法,进行先水平后垂直之最佳整合组合,即生产同类产品的印刷电路板厂商群先进行水平式的整合,再进行异类产品厂商群之垂直式的整合,这样的整合模式是比较容易成功的,并发现产业由24家整合成10家后,即可达到最佳的产业效率。综观本研究之结果,不仅有系统的评估产业绩效表现,提供改善对策,更为产业整合建构具备科学根据及分析逻辑之架构。
关键字:资料包络分析法、印刷电路板、绩效评估、效率、整合、水平购并、垂直购并
In this paper we analyze the PCB enterprises in Taiwan between 1999 and 2001 using the Data Envelopment Analysis (DEA), we measure the relative efficiency of PCB enterprises in Taiwan according to liabilities, common share, operating expenses, number of employees, revenues, operating income and non-operating income in the period from 1999 until 2001.DEA is a methodology for analyzing the relative efficiency and managerial performance of productive units, having the same multiple inputs and multiple outputs, we provide the suggestions of the efficiency improvement for those inefficiency units as to improve the relative efficiency by re-allocate the resources and the reference set of efficiency units for improvement. This paper used the multiple levels of integration method and conducted the horizontal merger first then the vertical merger later to evaluate the possible mergers and acquisition set and conclude the most suitable combination. We have reached the major conclusions as following: (1) The technical efficiency scores, for which is under the constant- returns- to- scale assumption (CCR model) in 2001was 0.796, while the pure technical efficiency scores (variable- returns- to-scale, BCC model) was 0.834 and the scale efficiency was 0.984, indicated that the source of the technical inefficiency was due to the pure technical inefficiency, 5 out of the 24 PCB decision making units (DMUs) were under the decreasing returns-to-scale while others remained as constant returns-to-scale, for which has better productivity. (2) The average technical efficiency in the period of 1999 ~2000 was decline; they were 0.889, 0.894 and 0.796 respectively. The number of efficiency units in the period was 10, 10 and 7 respectively, while the number of the inefficiency units was 14,14 and 17 respectively. For the level classification of the efficiency, among the 24 PCB decision making units, there was 4 units with the efficiency improved continuously, 7 units remained unchanged, 5 units was bouncing and 8 units was decline. This is a sign to the management team of the PCB enterprises. (3) For the part of merger, we used the method of multiple level integration, we started with horizontal merger first, then the vertical merger, and this is the most popular way that the merge most likely to happen and success, we find that the average technical efficiency was optimized by integrated the 24 PCB DMUs to 10.
Key words: Data Envelopment Analysis, Printed Circuit Board, Performance Assessment,
Efficiency, Integration, Horizontal Merger, Vertical Merger.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT008963507
http://hdl.handle.net/11536/79513
显示于类别:Thesis


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