Measuring Firm Performance with DEA and Balanced Scorecard Measures in Taiwanese Semi-conductor Industry

以平衡計分卡為基礎之資料包絡分析法績效評估－以台灣半導體產業爲例

10.6704/JMSSD.2009.6.2.1

劉祥熹(Hsiang-Hsi Liu)；陳澤義(Tser-Yieth Chen)；陳令華(Ling-Hua Chen)

經營效率 ； 資料包絡分析法 ； 平衡計分卡 ； 半導體產業 ； Data Envelopment Analysis ； Balanced Scorecard ； Performance Evaluation ； Semi-conductor Industry

管理科學與統計決策

6卷2期（2009 / 06 / 01）

1 - 17

英文

本研究針對台灣半導體產業，以資料包絡分析法(data envelopment analysis, DEA)來評估績效。更運用平衡計分上四大分析構面，從企業的財務、顧客、內部流程及學習與創新等構面，選擇合宜指標以探究半導體企業的經營效率。本研究以國內30家半導體廠商於2003年之資料為研究範圍，投入項設定為1，而產出項包括總資產報酬率、淨資產報酬率、存貨週轉率、資本報酬率、營業毛利率、稅前利益率、營業費用率、銷售量、銷售額、行銷費用占營業額之比例、市占率、退貨率、研發費用占營業額之比例、專利支出占營業額之比例、庫存量、平均專利期間、平均服務年資、每員工生產力、員工高學歷（博碩士）比例、授權指數、平均訓練期間、員工離職率等二十二項指標。研究最後發現台灣各半導體企業之經營效率普遍尚佳，企業最重視的是財務構面，其次依序分別為內部流程構面、學習與創新構面，最後是顧客構面。可以進一步推測由於台灣半導體企業普遍重視財務構面之效率，因此台灣半導體產業方可在國際上佔有舉足輕重的地位，然未來的服務將是以顧客導向為主，因此在此方面需要再投入更多的心血。

This paper combines data envelopment analysis (DEA) and manager subjective opinion assessments to generate a posterior evaluation for an overall measurement of the technical efficiency of semi-conductor industries in Taiwan. This research also employs balanced scorecard (BSC) to evaluate the managerial performance of firms. The involvement of mutual participation of managers of semi-conductor industries in the assessing process provides refined evaluation results and an explicit corporation atmosphere among firm's evaluation procedures. The empirical results indicate that the performance of each semi-conductor firm is generally satisfactory. The most important of the four aspects of the balanced scorecard is the financial aspect while the least importance is the customer aspect for semi-conductor industries in Taiwan.

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