近年來全世界原物料與進口飼料的上漲對於我國畜牧產業之發展造成很大的衝擊，本文藉由分析臺灣酪農戶近十年間成本、技術與分配效率之變化，探討個別農家如何藉由生產效率之提升來因應外界的壓力。由於酪農戶所面對之要素價格可能因為酪農本身議價能力或品質不同而有差異，因此，本文分別採用Färe et al .（1985）與Tone（2002）的方法來衡量跨期效率值之變化，並加以比較，實證結果顯示酪農戶於2003至2007年的成本效率值較1996至2000年明顯降低，可能因為飼料價格上漲，但酪農戶未能及時因應調整其要素配置，導致分配效率的明顯降低而引起。地理位置在近期已非影響因素，但在規模方面，飼養頭數大於200頭以上酪農戶的績效明顯較中小型者為佳，而使用較為省工的全日混合日糧之飼養方式在近期已開始對效率提升有正面之影響，顯示新飼料配方之引進必須經過一段期間的教育訓練，方能發揮提升技術效率之成效。除此之外，政府應當進一步建立讓酪農戶享受規模經濟效果的環境，並尋找出吸引這些酪農戶改善技術與分配效率之誘因機制，方能有效提昇酪農戶之經營效率與降低成本。

In order to explore the performances of Taiwan's dairy production, this paper adopts the Data Envelopment Analysis (DEA) to evaluate the cost efficiency, technical efficiency and allocative efficiency of the dairy farms participating in the record-keeping program in Taiwan across the periods of 1996-2000 and 2003-2007. The approach developed by Tone (2002) is employed to compare with the traditional method of Färe et al (1985). Empirical results show that the average cost efficiency during 2003-2007 deteriorates as compared to the period of 1996-2000. The possible explanation is that farmers fail to respond promptly to adjust their input mixes for the increase of feed price which lower their allocative efficiency. Besides, the location of farms is no longer a factor influencing farms' performance after 2003. However, scale expansion and the use of more Total Mixed Ration (TMR) are beneficial to the cost efficiency performance. Thus, it is important for government to use proper strategy to encourage farms to expand their operating scales and to improve their allocative efficiency.