台灣上市上櫃類比IC設計公司績效評估之研究-資料包絡分析法之應用

Abstract

由於2006年台灣地區類比IC採購產值已正式突破20億美元大關，較前一年度大幅成長30％，且隨著台灣類比IC公司產品線越來越多元，類比IC的技術層次、品質及良率均持續提升，在國內外客戶接受度正不斷提高下，2007年不少台系類比IC設計業者不僅營收可望高成長，獲利也將持續走高，加上台灣類比IC上下游供應鏈廠商發展成熟，降低成本的配合度較高，2007年類比IC設計產業仍將是市場關注的焦點。 因此本研究首先探討台灣類比IC產業的發展歷程與產業環境，以上市上櫃之廠商為主體，針對台灣類比IC公司，利用資料包絡法之CCR模式將台灣類比IC設計廠商作績效分群，總共分為完全績效群、高績效群及低績效群，並針對獲利能力與經營能力相關的財務指標，採用SPSS ANOVA及事後(Post Hoc)檢定與績效分群作比較，檢定結果發現DEA績效分群成效顯著，最後採用差額變數分析法，對於低績效群之廠商，提出後續需改進的長期方向，以作為提升台灣類比IC產業生產效率之參考。

Since the 2006 output value of Taiwan analog IC broke through 20 hundreds million US dollars,it remains one of the brightest sub-sectors in the fabless IC industry, and major analog players are likely to see continued market share expansion. As power management is the most promising sub-sector within the analog industry, and market share for Taiwanese players is low, no doubt those Taiwanese vendors’ advantages (pricing/quality/proximity to customers) in this area should be a multi-year growth story. This study focuses the performance evaluation of the analog IC industry by using DEA method, and the research mainly based on the financial data from 2002 to 2005 for 11 analog IC design houses in Taiwan. By using the CCR model, all of the 11 samples can be divided into three groups which include the best performance, high performance and low performance. Additionally, the research uses SPSS ANOVA and Post Hoc analysis to verify the accuracy for DEA classification. Furthermore, by applying slack variable analysis, one can acquire the most suitable input under aggregate technical efficiency. From the above mentioned methods, there are three conclusions. Firstly, ethe DEA classification is very conspicuous after proving by SPSS ANOVA and Post Hoc analysis. Secondly, the average DEA score for Taiwan analog IC design houses is around 0.95 which shows the analog IC industry will have great growth potentially in the future. Finally, the result of the slack variable analysis points out the selling and administrative expenses, employees and fixed assets should be well controlled especially for Taiwan analog IC design houses.