Benchmarking of Optimal Efficiency and Decision Making in the Information Services Industry

資訊服務產業最佳效率標竿與決策制定

李家琪(Chia-Chi Lee)；黃秀玲(Shio-Ling Huang)

data envelopment analysis (DEA) ； information services industry ； operating efficiency ； efficiency reference sets ； 資料包絡分析 ； 資訊服務產業 ； 經營效率 ； 效率參考集合

資訊管理學報

26卷2期（2019 / 04 / 30）

179 - 208

英文

Purpose-This paper aims at benchmarking the operations of inefficient firms and offering suggestions on how these firms could concentrate their efforts. Design/methodology/approach-The data envelopment analysis (DEA) is used to analyze the operating efficiency of the information services industry. These include firms from the over-the-counter (OTC) market or that are listed on the Taiwan Stock Exchange (TSE). The inefficient firms are apprised of their benchmark values which are customized according to their own characteristics. This is achieved through the contribution of efficient firms in reference sets. Findings-First, firms with a greater scale of business are relatively more efficient than those with a smaller scale of business in this industry, and much more effort is needed to efficiently manage larger firms than smaller ones, but even small firms can still reach optimal performance. Second, the proportion of efficient firms in the TSE group (20%) is slightly higher than that in the OTC group (18.5%). Third, total non-operating revenues as the output should be improved the most; actual capital receipts as the input should be reduced the most, followed by the number of employees. Fourth, firms with a higher price-to-book ratio, higher proportion of major products, higher shareholding ratio of overseas subsidiaries, lower frequent chief officer changes, lower employees' average seniority, and lower average age can reach optimal overall technical efficiency even though their scale of operations may be small. Different from other industries, firms in the information services industry have a higher proportion of younger employees who are creative and innovative. Practical implications-The benchmark construction helps inefficient firms to identify the factors impacting on operating efficiency and provides a choice of efficient firms' input or output items to refer to. Based on this, inefficient firms can improve the allocation of their resources to achieve higher operating efficiency. Originality/value-This paper help firms in the information services industry to better identify some of the relevant factors that have an impact, such as features of the industry, the business environment, business sales, and different operating scales. Subsequently, firms will be able to strengthen the allocation of resources to avoid waste and to achieve optimal performance and higher operating efficiency targets.

本文旨在協助資訊服務產業中無效率公司之營運進行標竿設立，以及如何透過資料包絡分析技術對公司提出經營改善之建議。研究結果指出，一、該產業中規模較大的公司，其經營效率相較規模較小的公司來的更好，同時規模大的公司管理者相對的需投入更多的努力以有效管理企業，然而即使是規模小的公司仍有可能達到最佳績效。二、上市公司經營有效率的家數比例（20%）略高於上櫃公司經營有效率的家數比例（18.5%）。三、產出項目的非營業收入總額最需要努力提升，投入項目的實收資本額需要再努力減少，其次是減少員工人數。四、當公司具有較高的市價對帳面價值比，較高的主要產品比例與海外子公司持股比例，以及較低的主管變動頻率，較淺的員工平均資歷與較低的平均年齡時，其可達到最佳整體技術效率；此外，不同於其他產業，資訊服務公司擁有更高比例的年輕員工。最後，本文亦發現無效率公司（無論是高或低營業利潤群），仍會以高營業利潤群中經營有效率的公司為主要學習對象。建立績效標竿公司，可幫助無效率公司找出影響其經營效率的因素，並提供其有效率公司投入或產出項目選擇的參考，同時績效標竿公司亦可作為其他無效率公司效仿學習之標準，如此可改善資源配置，進而達到最佳的經營效率。

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