以資料包絡分析法評估企業集團事業群之績效-以G集團為例

Abstract

企業集團一直是現今各國經濟發展的重要角色，無論是傳統產業、銀行業、高科技或製造業等。成立一家企業不僅必須針對企業營運作努力，同時也必須對投資的股東負責。為使公司的營運更有效率，有效的管理控制就成為重要的議題，而使用的方法之一就是績效評估。 績效評估的方法發展至今已經有多種評估方法，然而針對企業集團旗下事業群或事業單位的評估法較少著墨，通常都是由公司內部自我定義指標；因此本研究針對公司事業群作績效表現的評估，可以作為管理階層未來訂定策略與資源分配上的依據。

本研究蒐集某企業集團旗下事業群2004年到2007年之間的資料，並且使用資料包絡分析法作為主要研究方法，使用CCR模式分析各受評單位的績效分數，再以CCR和BCC模式分析事業群的無效率來源，最後以視窗分析輔助說明各事業群的穩定性。結果顯示使用資料包絡分析法得宜，確實能夠以客觀的數據評斷事業群過去的表現，也能夠做為未來發展的參考指標。

No matter conventional industries, banking, high technology or manufacturing, corporations play important roles in terms of economy all over the world. Not only making efforts to operate a business but taking responsibilities to shareholders to set up a corporation. For more efficient operation, the effective management becomes a significant issue and one way is performance evaluation. There are many methods of performance evaluation, but they are not focus on business groups or business units which choose indicators from internal self-definition. As a result, this study is aimed at performance evaluation of business groups and it can become the basis to frame strategies and allocate resources. In this study, we collect the secondary data of business groups and using data envelopment analysis, DEA, as a major research method. And we choose CCR mode to find out the performance of every object, and choose CCR and BCC mode to acquire the source of inefficiency. Finally, this study uses window analysis to tell the steadiness among business groups. The results show that using DEA properly can explain the performance of business groups objectively; moreover, it can be the criterion of development in the future.