從會計結轉觀點評估集團企業動態績效： 以台灣半導體產業為例

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姓名

何東興(Dong-sing He) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

從會計結轉觀點評估集團企業動態績效：以台灣半導體產業為例
(Evaluating the Dynamic Performances of Business Groups from the Carry-Over Perspective: A Case Study of Taiwan’s Semiconductor Industry)

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摘要(中)

本研究運用動態資料包絡分析法，以會計跨期結轉觀點探討台灣半導體產業於集團體系下之動態營運績效，除此之外，更進一步探討各種型態的集團轉投資半導體公司與營運績效間是否具有顯著相關，研究結果發現1.集團體系的半導體公司，其營運績效優於非集團體系的半導體公司。主要原因為隸屬於集團可擁有人才、資金、技術、經營管理能力...等豐富的資源優勢。2.集團體系的半導體公司於2006-2012年7年期間整體平均效率值，以IC設計公司表現最佳，其次為晶圓製造公司。主要原因為近年來IC設計在聯發科等重量級大廠帶領下，獲利屢創新高，而晶圓製造則有台積電與聯電兩大晶圓代工龍頭，維持良好獲利所致。3.集團企業轉投資半導體產業公司家數較多者，也就是廣度大的公司其效率值高於廣度中的公司，而廣度中的公司其效率值又大於廣度小的公司。原因為集團企業以核心技術與專長為基礎，能發揮集團組織整合運作的綜效。4.集團體系的半導體公司有無投資大陸產業與營運績效表現無顯著相關。主因為政府為使半導體產業根留台灣，對半導體產業投資大陸的累積金額訂有投資上限規定，限制了半導體產業的投資行為與擴展，因而有此結果。

摘要(英)

This study evaluates the dynamic operating performances of Taiwan’s semiconductor industry from 2006 to 2012, using the dynamic data envelopment analysis (DEA), a technique based on the perspective of inter-period carry-over in accounting. The industry’s various characteristics are investigated to determine their relationships to the semiconductor industry’s efficiency. The following empirical results are found: companies within a business group are more efficient on average than those under a non-business group; integrated circuit (IC) design companies are more efficient than others; companies with high level scopes generally operate better than those with low level scopes; firms with an investment in China are not more competitive. The potential applications and strengths of using DEA to assess the semiconductor industry are also highlighted.

關鍵字(中)

★ 集團企業
★ 半導體產業
★ 績效評估
★ 動態資料包絡分析

關鍵字(英)

★ Business group
★ Semiconductor industry
★ Performance evaluation
★ Dynamic DEA

論文目次

摘　　要...............................................i
ABSTRACT..............................................ii
ACKNOWLEDGMENTS.......................................iii
TABLE OF CONTENTS.....................................iv
LIST OF FIGURES.......................................vi
LIST OF TABLES........................................vii
1. Introduction.......................................1
2. Literature Review..................................5
2.1 Business Groups...................................5
2.2 Semiconductor Companies in Taiwan.................6
2.3 Literature Evaluation of Semiconductor Companies’ Performance...........................................8
3. Research Design....................................15
3.1 Performance Model.................................15
3.2 Samples and Data..................................20
3.3 Research Methodology..............................24
3.3.1 Traditional Data Envelopment Analysis (DEA) Models ......................................................24
3.3.2 Dynamic DEA.....................................29
4. Empirical Results..................................35
4.1 Dynamic Performance Analysis for “Group” and “Non-Group” Companies......................................35
4.2 Characteristics and Performance of Semiconductor Companies Within a Business Group.....................38
4.2.1 Industry Category...............................38
4.2.2 The Scope of Investment.........................41
4.2.3 Semiconductor Investment in China...............43
5. Conclusions........................................46
6. Managerial Implications............................49
7. Limitations and Suggestions........................52
References............................................53

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指導教授

洪秀婉(Shiu-wan Hung)

審核日期

2015-1-23

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