加油站經營效率標竿之研究 ─以中油公司自營加油站為例

Abstract

經營效率之衡量是許多企業組織最重要的管理課題之一。中油公司面對油品自由化以及未來民營化政策的挑戰與衝擊，實施責任中心制度，利用不同的績效指標來衡量各責任中心的績效，以達到提高經營績效的目的。在實施責任中心制度之下，中油公司管理階層大多著重在衡量各責任中心的「效能」，而較少評估其「效率」。 DEA是一種線性規劃方法，可以同時考慮多項投入及多項產出來衡量被評估的單位。尤其，DEA方法不須事先決定投入項及產出項之權重，乃是相當客觀且公平性的分析工具。由於中油台北營業處所屬各加油站七個營業處之業務範圍一致，市場條件相當，本論文係以中油公司台北營業處各直營加油站作為主要的研究對象，應用資料包絡分析（Data Envelopment Analysis, DEA）方法來評估其相對經營效率。 本研究廣泛蒐集各加油站與效率高低有關之項目，經由皮爾森相關分析，界定三個投入項（服務費用、用人費用、加油機數）與三個產出項（顧客數、銷售量、銷售收入），進行資料包絡分析。除了探討與現有責任中心績效衡量結果之差異原因外，並透過敏感度分析與分群分析探討相對有效率加油站的經營特性，作為其他加油站之標竿。 在69個DMU中，有16個加油站其生產效率、技術效率以及規模效率值皆為1，為相對有效率之加油站，而分析這些標竿加油站之效率優勢選項，顯示，經營複合商店帶動加油人潮或經營大客戶專用加油泵都可有效提升人效與台效。 將生產效率值為1以及責任中心績效排名前十名的加油站加以比較，發現兩者之間有非常顯著的差異，顯示，中油公司責任中心制度之績效衡量標準建立在績效指標之目標達成率，在追求高目標達成率時，並未考慮資源利用的情況是否有效率。

One of the most sought after objects among many enterprises is the measurement of operating efficiency. Chinese Petroleum Corporation（CPC）has adopted Responsibility Center System, taking various performance parameters to weigh the outcome of individual profit centers with the aims to confront with the challenges and impacts of oil market de-regulation and privatization. Under the Responsibility Center System, focus was on “effectiveness” rather than on “efficiency”. As a liner programming method, the Data Envelopment Analysis（DEA） can make measurement of the evaluated unit by processing simultaneously multi-inputs/outputs. Further, DEA does not require pre-determined weighting of the input/output items, making it a rather objective and equitable analytical tool. The seven oil retailing divisions of CPC have similar business scope and market environments. This study has surveyed gas stations under Taipei Marketing districts. DEA was used to evaluate the relative operating efficiency. This study has reviewed various items affecting efficiency of gas station operation. Through Pearson correlation analysis, six variables respective to input（Service expense, manpower expense, number of service pumps）and output（number of customer, sales volume, sales revenue）have been identified for data envelopment analysis. After tackling the result differences with that from profit center measurement the operating uniqueness of efficient gas stations was reviewed using sensitivity analysis and cluster analysis. With the aim of setting up benchmarks for other gas stations. Among the 69 surveyed gas stations （Decision Making Unit, DMU）, 16 scored 1 on all efficiencies （production, technical and scale）， thus were classified relatively efficient DMU. Further review has shown these DMU’s success in attracting customers and increase unit sales were due to operating convenience stores or designating separate pumps for large volume customers. Comparing the top DMUs with the top 10 service stations under Responsibility Center System, the differences are obvious. Indicating the profit-center focused on target achievement ratio. Efficiency of resources utilization was not considered.