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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/53286

Title: 應用資料包絡分析法評估臺灣半導體上市公司之經營績效
Applying Data Envelopment Analysis to Assess the Performance of the Listed Semiconductor Companies in Taiwan
Authors: CHENG,CHING-WEN
鄭景文
Contributors: NTOU:Department of Shipping and Transportation Management
國立臺灣海洋大學:航運管理學系
Keywords: 績效評估;資料包絡分析法;半導體;財務報表
Performance Appraisal;Data Envelopment Analysis;Semiconductor;Financial Report
Date: 2019
Issue Date: 2020-07-02T08:09:41Z
Abstract: 半導體產業在國家科技發展上扮演非常重要的角色,2018年台灣半導體產業產值達到新台幣2.62兆元居台灣各產業之冠,目前台灣已寫下 IC 製造全球第一、封裝測試全球第一、IC設計全球第二的佳績,隨著世界科技的不斷發展演進,全球半導體產業間競爭也愈來愈激烈,台灣半導體產業必須不斷創新與提升經營績效,才能持續保有領先之地位。有鑑於此,如何提高公司的經營績效?就成為各半導體公司重要的關鍵問題。 本研究運用資料包絡分析法(Data Envelopment Analysis, DEA),透過DEA的CCR模式做為績效評估方法,以臺灣20家半導體上市公司為受評單位,以受評單位2016與2017年公開發表之財務報告與年報為主要資料來源,選定總資產、營業成本及營業費用為投入變項;營業收入、營業淨利為產出變項,評估20家公司之經營效率,若為有效率之公司,可做為標竿企業;若為無效率之公司,本文則提出優化改善之目標,可供台灣半導體業者做為經營管理之參考。 研究結果發現,台積電、盛群、福懋科、超豐、智原、南亞科等6家公司為有效率之公司,可做為產業標竿企業,為其他公司學習之對象。效率表現不佳之公司,本研究提出最適調整量分析表,做為各公司之改善目標,藉由調整企業營運資源,可使企業經營達有效率之狀態,提升其企業競爭力。 關鍵詞:績效評估、資料包絡分析法、半導體、財務報表。
Semiconductor industry has played a critical role in national science and technology development. In 2018, the output value for semiconductor industry in Taiwan reached NT$2.62 trillion, which is the highest among all the industries. Currently, Taiwan is ranked No. 1 globally in both IC fabrication and IC package test, and ranked No. 2 in IC design. With relentless development in technology, the global competition in semiconductor has become more intense. Taiwan semiconductor industry must continue to bring out innovations and increase operation performance to sustain its leading positon. As such, how to increase the operation performance has become a critical issue for those semiconductor companies to resolve. This research use Data Envelopment Analysis (DEA) via CCR model for performance appraisal based on 20 public listed semiconductor companies in Taiwan for survey, with their released financial reports and annual reports as primary source of information. Asset, operating cost, and operating expense are defined as input variable, while operating revenue and operating net profit are defined as output variables. In appraising the operation performance of these 20 companies, companies with strong performance can be benchmarking enterprises, while those companies with weak performances would be given performance improvement measures, which also could be the operating guidance for semiconductor industry in Taiwan. Based on research finding, six companies showed strong performance, including TSMC, Holtek, Formosa Advance Technologies, Greatek, Faraday, and Nanya Technology, who could be benchmarking enterprises for other companies. By identifying weak performance companies, this research can proposes the improvement goals, according to Optimal Adjustment Analysis Table, for these companies to increase the performance and competitiveness of the company by optimizing their corporate operation resources. Keywords: Performance appraisal, Data Envelopment Analysis, Semiconductor, Financial Report.
URI: http://ethesys.lib.ntou.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=G004064J004.id
http://ntour.ntou.edu.tw:8080/ir/handle/987654321/53286
Appears in Collections:[航運管理學系] 博碩士論文

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