[[alternative]]MEASURING THE PERFORMANCE OF TAIWAN CEMENT COMPANIES USING DATA ENVELOPMENT ANALYSIS

[[abstract]] 國內的水泥產業，由於政府公共建設發包案減少，再加上民間建築景氣不佳使水泥需求正逐年衰退，以及對進口業者競爭等不利因素下，如何提昇經營績效，以取得利基市場獲取利潤，實為一大挑戰。本研究透過資料包絡分析法（Data Envelopment Analysis, DEA）對國內水泥業者進行經營績效之實證分析。研究以台灣上市水泥類股之台泥、亞泥、嘉新、環球、幸福、信大、東南等七家水泥公司為研究對象，並以其90至96年度資料作為分析基礎。投入與產出變數方面，以員工人數、固定資產、資本額、長期負債四項為投入項變數，營業收入一項為產出項變數，研究過程中將不同年度的同一水泥公司視為七個不同的決策個體。 本研究主要結果為：（1）透過CCR與BCC模式分析，在績效改善上較需改善的部份是固定資產、員工人數的投入；在產出項需增加的是營業收入。（2）相對有效率的水泥公司由CCR模式可得90幸福等12家，由BCC模式則有90信大等27家，至於各具效率的水泥公司中，其穩定程度，則可由其被參考次數的多寡而定。（3）在受評的水泥公司中，有27家是屬於規模報酬固定階段，18家為規模報酬遞減階段，另外有4家為規模報酬遞增階段。評估結果將提供各水泥公司營經績效改善之參考，期以提升水泥業者的績效，確保企業的永續生存與發展。[[abstract]] Under the situation of the decrease of government public development, civil construction, and the competition from importers, how to promote the operating performance is a big challenge. Aiming at the performance of Taiwan’s cement industry, this study uses Data Envelopment Analysis (DEA model) to implement an empirical analysis. Based on the seven Taiwan’s cement companies, data were collected form 2001 to 2007. Whereas the input variables selected are numbers of employees, fixed assets, capital and long-term liabilities, the output variable selected is operating income. During the process of the analysis, data from different years of a company will be regarded as different decision units. The outlines of conclusion drawn from the study are as follow： (1)Through the analysis of CCR and BCC model, in performance reform, need to improve the fixed assets and how many employees you have; in output, need to increase the operating revenue.(2)Compare with the efficiency DMU, through CCR model can has 90幸福etc, 12 companies and BCC model has 90信大etc, 27 companies. So far within each efficiency DMU, the stable level can be find from the number of reference times.(3)Estimating DMU, there are 27 companies in the level of CRS, 18 companies in DRS and another 14 companies in IRS.The results of the analysis will be provided to the companies for their references as they seek to improve their efficiency