本研究皆在運用資料包絡分析法(data envelopment analysis, DEA)評估94至96年36間國軍福利站之經營績效。研究討問題如下：(1)福利站之整體績效為何？（2)福利站之總因素生產力變動之趨勢為何？(3)相對無效率之福利站改善方向為何？研究發現：(1).94-96年度有16個樣本DMUs具有整體效率；94-96年度有21個樣本DMUs具有純技術效率；94-96年度有16個樣本DMUs具有規模效率。(2)6所福利站三年均處固定規模報酬(CR8)；有25所福利站處規模報酬遞增(IRS)，顯示應擴大規模；無福利站處規模報酬遞減(DRS)；其餘5所福利地規模報酬呈現不是穩定狀態。(3)分析94-96年整體效率變動呈成長之福利站，整體生產力成長擴增計有N3、N5、N6、N14、N15、N16、N17、C2、C5、83、84、86、87、89、EJ、E2、E4共17間福利站。(4)運用差額變數分析，找出相對無效率福利站應減少投入項、增加之產出頃，以達到相對有效率之水準。

The purpose of this research is to evaluate the operating performance of the Military Post Exchanges during 2005-2007 using the data envelopment analysis. The topics of the study includes: (1) Are post exchange good at relative efficiency? (2) What is the growth of total factor productivity for 2005-2007? (3) What is the management improvement direction of Post Exchanges? Several results can be drawn as follows. (1) The integral efficiency was found in 16 sample DMUs, the pure technical efficiency was found in 21 sample DMUs, and the scale efficiency was found in 16 sample DMUs during 2005-2007. (2) During the three years, six Military Post Exchanges were in the constant returns to scale. Twenty-five Military Post Exchanges were in the increasing returns to scale, indicating that the scale of these Military Post Exchanges should be expanded. The remaining five cooperative associations were in the unstable status. (3) There are seventeen Post Exchanges (N3、N5、N6、N14、N15、N16、N17、C2、C5、S3、S4、S6、S7、S9、E1、E2、E4) increased the growth of total factor productivity for 2005-2007, sixteen Post Exchanges. (4) After unilizes the slack variables analysis, discovers the relatively invalid efficiency Post Exchanges what inputs should be reduced and what outputs should be increased to achieve the standard of relative efficiency.