博碩士論文 108451012 完整後設資料紀錄

DC 欄位 語言
DC.contributor企業管理學系在職專班zh_TW
DC.creator葉昌倖zh_TW
DC.creatorChang-Hsing Yehen_US
dc.date.accessioned2021-9-7T07:39:07Z
dc.date.available2021-9-7T07:39:07Z
dc.date.issued2021
dc.identifier.urihttp://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=108451012
dc.contributor.department企業管理學系在職專班zh_TW
DC.description國立中央大學zh_TW
DC.descriptionNational Central Universityen_US
dc.description.abstract台灣在全球印刷電路板 (Printed Circuit Board, PCB)產業上一直是扮演著很重要的角色,尤其在中美貿易衝突後以及CoV-19疫情影響下,更突顯台灣在電子相關產業供應鏈上舉足輕重地位。而汽車產業正積極地往環保、安全及車連網的方向發展,車用印刷電路板的需求將因而持續成長,現階段正是爭取此商機最佳的時刻。台灣擁有完整的電子產業鏈如半導體代工、封裝測試、電路板製造等,以印刷電路板供應廠商經營效率為研究對象,探討如何面對未來車用產業發展及需求來臨時,以正確的營運策略獲得企業最大利益。 研究對象為台灣主要的十四家上市印刷電路板廠商,包含八家車用相關與六家非車用印刷電路板廠商,利用資料包絡分析法(Data Envelopment Analysis,DEA) SBM (slack-based measure)模式及負數麥氏變遷指數(Negative Data Malmquist SBM-C),探討2016年至2020年期間的營運效率與效率變遷差異。 資料來源以各公司公開資訊中主要的營運績效影響因子,如營業成本、營業費用、研發費用、員工人數為投入項,以營業收入、營業毛利、稅後淨利為產出項,逐一分析車用相關與非車用印刷電路板廠商的經營效率、效率差額、效率變遷,並對車用相關廠商提供相關改善方向。 研究發現: 1. 車用與非車用印刷電路板產業再營運效率上並無明顯差異,除了2019年汽車銷售市場因CoV-19議情影響而衰退的影響外,其餘各年車用廠商都有較佳的效率值,而且呈現逐年遞增的趨勢。 2. 有效率的車用廠商在產品毛利率、研發費用率及每員工的營業利益仍然較非車用廠商低。 3. 在無效率廠商的平均差額分析上,車用廠商在投入項上需要降低營業成本11.9%、降低營業費用19.8%、降低研發費用60.1%、降低員工人數12%。 4.車用廠商的麥氏追趕指數略高於非車用廠商,但期間2019~2020年非車用廠商的麥氏追趕指數平均值達到3.17較其他期間呈現大幅的成長,並超越了車用廠商的水準,主要是受惠於CoV-19疫情宅經濟產品需求增加。 改善車用印刷電路板廠商營運效率建議: 1. 進行生產改善降低營業成本,加強生產自動化,提升每位員工的營業利益。 2. 打破車用板只適合沿用既有成熟技術生產的認知,提高研發的投入創造差異性高價值的產品,以破解低毛利率的現況。zh_TW
dc.description.abstractTaiwan has always played an important role in the global printed circuit board (PCB) industry, especially in the wake of the USA and China trade war conflict and the CoV-19 outbreak, highlighting Taiwan′s important position in the supply chain of electronics-related industries. The automotive electronics development is actively moving towards for environmental protection, safety and vehicle network system, the demand for automotive printed circuit boards will continue to grow, at this moment is the best time to achieve this business. Taiwan has a complete electronics industry chain such as Semiconductor maker, Assembly & Test supplier, PCB manufacturing, etc. The study object on PCB suppliers operating efficiency, to explore how to face the future development of the automotive industry and new demand, with the correct operating strategy to obtain the best benefits of company. The study involved 14 major PCB manufacturers in Taiwan, including eight auto-related and six non-auto related PCB manufacturers, using Data Envelope Analysis (DEA) SBM (slack-measure) mode and Negative Data Malmquist (SBM-C). Explore the differences in operational efficiency and efficiency changes from year 2016 to 2020. The data source of information takes the main operating performance influencing factors in each company′s public information, such as operating cost, operating expenses, R&D expenses, and the number of employees as inputs, Operating income, operating gross profit and net profit after tax are output items, and analyzes the operating efficiency, efficiency slack analysis and efficiency change analysis to compare the difference of auto-related and non-auto related PCB makers, and provides improvement guideline to the auto-related company. The result as below: 1. There is no significant difference in the operation efficiency rate of auto-related and non-auto related, the auto-related PCB manufacturers have better efficiency values during rest years, and show an increasing trend year by year. except the impact of the decline of the car sales market in 2019 due to the CoV-19 impact. 2. Efficient auto-related manufacturers still have lower gross margin, R&D expense rates and business benefits per employee than non-auto manufacturers. 3. In the slack analysis result the average of auto-related PCB makers’ input items improve guideline shows 11.9% operating costs reduce, 19.8% reduce of operating expenses, 60.1% R&D expenses reduce and 12% employees quantity reduce. 4. The Malmquist catch-up index of auto-related PCB makers are slightly higher than non-auto related PCB makers, except the period year 2019-2020 non-auto related PCB makers’ catch-up index is reached 3.17 shows significant growth, mainly benefiting from the increase in demand for home economic products from the CoV-19 outbreak. Recommendations for improving the operational efficiency of auto-related PCB makers: 1. To improve production management to reduce operating costs, strengthen process automation, increase the business benefits of each employee. 2. Breaking the awareness that auto boards are only suitable for production with established mature technologies, and improving investment to creates differentiated high-value products in order to change the situation of low gross margin.en_US
DC.subject印刷電路板zh_TW
DC.subject績效評估zh_TW
DC.subject資料包絡分析法zh_TW
DC.subjectPrinted circuit boarden_US
DC.subjectPCBen_US
DC.subjectPerformance appraisalen_US
DC.subjectData envelopment analysisen_US
DC.subjectDEAen_US
DC.subjectSBMen_US
DC.title衡量台灣⾞⽤和⾮⾞⽤印刷電路板產業的營運效率變遷zh_TW
dc.language.isozh-TWzh-TW
DC.type博碩士論文zh_TW
DC.typethesisen_US
DC.publisherNational Central Universityen_US

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