一般文獻大多以上市、櫃的少數樣本進行成本效率之研究，本文乃是以2006 年與2011 年「工商業普查」資料，針對台灣液晶面板及零組件產業之成本效率作分析，並就普查資料所能提供的解釋變數，進行對該產業無效率影響的探討，可代表台灣整體產業的結果。結果發現液晶面板及零組件產業的平均成本效率分別僅0.122、0.204，主要是因「純粹管理效率」一直不佳所致。此外，本文發現企業組織採「公司」型態者、「代客加工」經營方式、無研發支出等之廠商，管理效率較顯著；但設廠年數愈久、廠商規模愈大，則無效率較顯著。

Most of the literature were to research on the public listed companies, but the study used the data of Industry and Commerce Census in year 2006 and 2011 to evaluate the cost efficiency of LCD panel and its components industry and to chooses the exogenous variables of influencing inefficiency which could be supplied from the census data. The results of study might express the overall industry of Taiwanese LCD panel and its components. The results found that the average cost efficiencies of the industry in two years were only 0.122、0.204. The main reason was the average pure management efficiencies were always too low to the average cost efficiencies show not well. Furthermore, the study also found the management efficiency was significantly positive influenced by the factors such as the ＂Company＂ organization, the ＂Processing＂ operation style of manufacturing, and the ＂No＂ R&D expenses. But it was significantly negative influenced by the operating years of factory and the scale of firm.