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題名:東協概念食品產業經營績效評估--資料包絡分析法的應用
書刊名:華人經濟研究
作者:方顯光 引用關係余惠芳 引用關係白國明
作者(外文):Fang, Hsien-kuangYu, Hui-funPei, Guo-ming
出版日期:2016
卷期:14:1
頁次:頁43-63
主題關鍵詞:食品安全規模效率差額變數分析Food securityScale of efficiencySlack variable analysis
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:195
  • 點閱點閱:11
食品工業是重要的民生產業,也是國家經濟發展的重要指標。台灣食品產業除了深耕本土市場,更陸續前往東南亞及大陸設廠。面對國際競爭的壓力及食安風暴的打擊,台灣食品公司應增加經營績效及提升獲利能力。本研究蒐集15家具東協概念的食品公司於2011年至2013年的營運資料,以員工人數、研發費用及固定資產淨額為投入變數,以營業收入及稅後淨利為產出變數,藉由資料包絡分析法以評估台灣食品產業的經營績效,進而提出適當的建議。研究結果發現2011年到2013年間,大成、統一、佳格、聯華及天仁等五家公司的整體效率值為1,並呈現固定規模報酬狀態,營運表現最佳;各決策單位的無效率因素,少部分來自於純技術無效率,大部分來自於規模無效率;表現最佳的是大成公司,三年中被參考次數均為最高,是多數無效率公司的標竿學習對象。差額變數分析顯示,食品公司經營無效率的主要原因是員工人數過多及研發費用過高,另外提升稅後淨利也是提升經營績效的關鍵。
The food industry is not only an important livelihood industry but also an important index of national economic development. In Taiwan, food industrialists emphasize the domestic market. In addition, they have continuously established factories in Southeast Asia and mainland China to expand the scale. In order to face the pressure of the international competitiveness and the strike of the food security turmoil, Taiwan food companies should increase operating performance and enhance profitability. This study collected 15 listed ASEAN-concept food company operating data from 2011 to 2013. Number of employees, R&D expenses, and net value of fixed assets were regarded as the input variables. Operating revenue and after-tax net income were regarded as the output variables. Furthermore, this study used Data Envelopment Analysis (DEA) to measure operating performance of Taiwan‘s food industry, then offered appropriate recommendations. The Results showed that five companies got outstanding performance, including DaChan, Uni-President, Standard Foods, Lian Hwa, and Ten Ren. During 2011-2013, their overall efficiency was 1. These companies‘ return to scale was in a constant state. The inefficient factor of most DMUs was the scale of inefficiency. In these three years, DaChan got the best operating performance and the highest reference number of these five companies. Therefore, it became the benchmarking learning model of most inefficient companies. Slack Variable Analysis showed that too many employees and R&D expenses were the main reasons which caused the food companies‘ management inefficiency. Promoting after-tax net is also the key reason to enhance operating performance.
期刊論文
1.劉文斌、左晉瑋、彭克仲(20101000)。應用資料包絡分析選擇股票投資標的之研究--以上市食品產業為例。臺灣農學會報,11(5),409-428。  延伸查詢new window
2.方顯光、吳克、馮正榮(20131100)。臺灣食品股具中國概念之績效分析。華人前瞻研究,9(2),111-129。new window  延伸查詢new window
3.Banker, Rajiv D.、Charnes, Abraham、Cooper, William Wager(1984)。Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis。Management Science,30(9),1078-1092。  new window
4.Golany, Boaz、Roll, Yaakov(1989)。An application procedure for DEA。OMEGA: International Journal of Management Science,17(3),237-250。  new window
5.Farrell, Michael James(1957)。The Measurement of Productive Efficiency。Journal of the Royal Statistical Society: Series A (General),120(3),253-290。  new window
6.Charnes, Abraham、Cooper, William W.、Rhodes, Edwardo(1978)。Measuring the efficiency of decision making units。European Journal of Operational Research,2(6),429-444。  new window
研究報告
1.財圑法人台灣經濟研究院(2013)。東協與中、日、台、韓之競合關係 (計畫編號:(102)055.214)。台北市:行政院經濟建設委員會。  延伸查詢new window
學位論文
1.廖詩雁(2004)。台灣地區大學機構經營效率與決定因素之研究--DEA與Malmquist Productivity Index之應用(碩士論文)。國立臺北大學。  延伸查詢new window
2.林宗民(2005)。連鎖餐飲業之商店印象與顧客忠誠度關係之研究(碩士論文)。國立嘉義大學。  延伸查詢new window
3.林進益(2012)。台灣地區生技保健食品廠商經營效率與生產力之評估(碩士論文)。大葉大學。  延伸查詢new window
4.林惠民(2013)。以資料包絡分析法實證台灣保健食品產業經營績效之研究(碩士論文)。南華大學。  延伸查詢new window
5.施凱文(2014)。應用資料包絡分析法評估食品製造業之營運績效(碩士論文)。國立高雄應用科技大學。  延伸查詢new window
6.陳明華(2004)。應用DEA評估國民中學經營效率之研究--以高雄市為例(碩士論文)。國立中山大學。  延伸查詢new window
7.傅翊賢(2008)。台灣食品業經營績效分析(碩士論文)。國立臺灣大學。  延伸查詢new window
8.溫盛淼(2010)。能源耗用對台灣數位遊戲產業經營績效影響之研究--資料包絡分析法的應用(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.高強、黃旭男、末吉俊幸(2003)。管理績效評估:資料包絡分析法。臺北:華泰文化。new window  延伸查詢new window
 
 
 
 
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