代償中心（Subrogate-Hub）乃是銀行客服中心之延伸，由多家銀行授權成立的外包中心。它挑選最適合的貸款專案，貸款給負債者並將負債者之債務（現金卡、信用卡債、信用貸款、二胎房貸等）整合由一家銀行承辦並降低每月應繳金額。代償中心由多家銀行共用平臺、共用機制、共用帳務及共用資料，它可增加業務營收、提昇服務品質、增進員工生產力、迅速及正確傳達資訊、減少營運成本，已成為現代銀行代償的主流；它能延伸企業版圖，帶給銀行不同層次的巨大優勢。 一般經營績效的衡量有（1）財務比率分析法；（2）生產力衡量法；（3）平衡計分卡法；（4）多目標決策等四種方法。其中平衡計分卡法（Balanced Scorecard，BSC）理論藉由四大構面（財務、顧客、內部流程，學習成長）分析，採用多元整合的衡量方式，以達成有的策略管理與績效評估。 多目標決策法以資料包絡分析（Data Envelopment Analysis，DEA）最常用，適於有效比較多服務點之多投入產生多產出（如服務）之相似服務。不需算出每一服務之標準成本，它將多投入及多產出置於效率比之分子及分母而不用轉換為金錢。如此DEA量度不同投入及產出組合，且以作業比或利潤更易被了解及更可靠地得出結果。 DEA是一線型規劃（Linear Programming）模式使一服務點效率最大化，以產出對投入比值表示，與群組內傳遞相似服務之相似服務點作比較，在處理過程，某些服務點與其他相對效率服務點比較為100％，而其他服務點之效率比則低於100％。將相對效率最佳者組成一包絡線，稱為效率邊界（Efficiency Frontier）；而不落在包絡線之服務點，可依各點與包絡線前緣之距離以衡量無效率程度。 本研究結合BSC及DEA比較代償中心幾個服務點，以指出較無效率者，量度較無效率者之值，發現那方面較無效率。且與利潤結合，以灰關聯及DEA效率分析輔助平衡計分卡對多服務點之服務作策略規劃。

　　　　　Subrogate Center is the critical success factors of QR&ECR, the foundation of Global Logistics and the commissary mainstay of E-Commerce. It has the advantage of Generate Revenue、Improve Service、Increase Staff Productivity、Deliver Timely, Accurate Information and Reduce Costs. To tell the truth, it is the right tool to extend the business territory and bring out the huge superiority. There are Four popular approaches for measuring management performance, the financial ratio analysis, the procuctivity evaluation, balanced scorecard and the multi-criteria decision model. Balanced Scorecard (BSC), a comprehensive strategic management tool, encompasses both financial and non-financial measures. Managers can obtain information about how their organizations have fared in integrating their vision and strategies with the organizational performance based on specific metrics. Data envelopment analysis (DEA) is one of the multi-criteria decision model which has the ability to compare the efficiency of multiple service units that provide similar services by explicitly considering their use of multiple inputs (i.e., resources) to produce multiple outputs (i.e., services). It circumvents the need to develop standard costs for each service, because it can incorporate multiple inputs and multiple outputs into both the numerator and the denominator of the efficiency ratio without the need for conversion to a common dollar basis. Thus, the DEA measure of efficiency explicitly accounts for the mix of inputs and outputs and, consequently, is more comprehensive and reliable than a set of operating ratios or profit measures. DEA is a linear programming model that attempts to maximize a service unit's efficiency, expressed as a ratio of outputs to inputs, by comparing a particular unit's efficiency with the performance of a group of similar service units that are delivering the same service. In the process, some units achieve 100-percent efficiency and are referred to as the relatively efficient units, whereas others units with efficiency ratings of less than 100 percent are referred to as inefficient units. Taking this information, the linear programming model determines the efficiency frontier on the basis of those few units producing at 100 percent efficiency. Areas for improvement can be identified by comparing the operating practices of efficient units with those of less efficient units. The study use BSC and DEA to compare a group of Logistics service units to identify relatively inefficient units, measure the magnitude of the inefficiencies, and by comparing the inefficient with the efficient ones, discover ways to reduce those inefficiencies. When combined with profitability, DEA efficiency analysis can be useful in strategic planning for services that are delivered through multiple service units.