| 姓名 |
葉昌倖(Chang-Hsing Yeh)
查詢紙本館藏 |
畢業系所 |
企業管理學系在職專班 |
| 論文名稱 |
衡量台灣⾞⽤和⾮⾞⽤印刷電路板產業的營運效率變遷
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| 相關論文 | |
| 檔案 |
 [Endnote RIS 格式]
[Bibtex 格式]
 [相關文章]  [文章引用]  [完整記錄]  [館藏目錄]  至系統瀏覽論文 (2026-8-1以後開放)
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| 摘要(中) |
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。 |
| 摘要(英) |
Taiwan 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. |
| 關鍵字(中) |
★ 印刷電路板
★ 績效評估
★ 資料包絡分析法 |
關鍵字(英) |
★ Printed circuit board
★ PCB
★ Performance appraisal
★ Data envelopment analysis
★ DEA
★ SBM |
| 論文目次 |
中文摘要 i
ABSTRACT iii
目錄 v
圖目錄 vii
表目錄 viii
一、 緒論 - 1 -
1-1 研究背景 - 1 -
1-2 研究動機 - 2 -
1-3 研究目的 - 4 -
1-4 研究對象 - 5 -
1-5 研究架構 - 6 -
二、 文獻探討 - 8 -
2-1 印刷電路板產業分析 - 8 -
2-2 印刷電路板營運效率衡量相關的文獻 - 9 -
2-3 資料包絡分析衡量產業的效率變遷相關的文獻 - 11 -
三、 研究方法 - 13 -
3-1 選擇投入項與產出項 - 13 -
3-2 效率衡量方法與分析步驟 - 14 -
3-3 產業資料分析 - 16 -
四、 研究結果 - 21 -
4-1 車用與非車用相關印刷電路板產業營運效率分析 - 21 -
4-2 車用與非車用相關印刷電路板產業效率變遷分析: - 26 -
五、 結論與建議 - 32 -
5-1 結論 - 32 -
5-2 建議 - 33 -
5-3 研究限制與後續研究討論 - 33 -
參考文獻 - 35 -
附錄一 - 38 -
附錄二 - 39 -
附錄三 - 41 -
附錄四 - 43 - |
| 參考文獻 |
一. 英文部分
(1) Prismark Partners LLC，December 2020，PCB Market Update .
(2) Dr. Hayao Nakahara ,N.T. information LTD, October 2019, Automotive and PCB .
(3) Cecchini, L., Venanzi, S., Pierri, A., & Chiorri, M. J. J. o. C. P. (2018). Environmental efficiency analysis and estimation of CO2 abatement costs in dairy cattle farms in Umbria (Italy): A SBM-DEA model with undesirable output. 197, 895-907.
(4) Su-fang, Z., Town, G., & Disctrict, J. (2020). Study on Total Factor Productivity of Chinese Tea Industry and Regional Disparity based on DEA-Malmquist Model.
(5) DEA-Solver (2021)，User’s Guide to DEA-Solver-PRO(Professional Version 15.1，www.saitech-inc.com
(6) Dong Shang Chang , Yi Chun Kuo & Tz Yu Chen (2008). Productivity measurement of the manufacturing process for outsourcing decisions: the case of a Taiwanese printed circuit board manufacturer, International Journal of Production Research, 46:24, 6981-6995, DOI: 10.1080/00207540701429934
二. 中文部分
(1) Coronavirus Impact & PCB Market Update，全球主要PCB供應商年度營業額 (by Prismark co. May 7’ 2020)
(2) 召集人李麗君，2020，台灣電路板協會，2019亞洲PCB產業競爭力研究”從5G商機布局看中日韓PCB產業競爭力變化”
(3) 吳智魁，2018，台灣區車輛工業同業公會，台灣汽車及其零組件產業之現況與發展趨勢
(4) 周志強，2015，台新投顧/產經策略研究部/電子研究組，車聯網引爆車用PCB需求成長
(5) 林松耀，2019，工業技術研究院，產業科技國際策略發展所，台商PCB產業2018 Q4季報發布與2019前景展望
(6) 呂嘉宏. 兩岸印刷電路板經營績效之研究. (碩士), 元智大學, 桃園縣. Retrieved from https://hdl.handle.net/11296/jt26bp
(7) 李姿靜. (2021). 應用資料包絡分析法衡量汽車經銷商營業據點之績效—以某汽車經銷商為例. (碩士), 國立高雄科技大學, 高雄市. Retrieved from https://hdl.handle.net/11296/5qm96f
(8) 李甄瑀. (2020). 美中貿易戰爭對台灣印刷電路板產業影響. (碩士), 國立臺北科技大學, 台北市. Retrieved from https://hdl.handle.net/11296/fe7tu9
(9) 林慶峰. (2020). 應用資料包絡分析法探討台灣散裝航運業之經營績效. (碩士), 國立臺灣海洋大學, 基隆市. Retrieved from https://hdl.handle.net/11296/tsa4d2
(10) 邱進奮. (2019). 電動車產業發展對PCB產業營運績效影響之研究. (碩士), 大葉大學, 彰化縣. Retrieved from https://hdl.handle.net/11296/35y8h7
(11) 段文興. (2008). 臺灣印刷電路板上市公司之產業分析. (碩士), 大同大學, 台北市. Retrieved from https://hdl.handle.net/11296/p749au
(12) 徐碩甫. (2015). 以資料包絡分析法評估印刷電路板廠之營運績效. (碩士), 逢甲大學, 台中市. Retrieved from https://hdl.handle.net/11296/bzmpcp
(13) 張力元. (2016). 台灣印刷電路板產業效率評估-動態DEA. (碩士), 東吳大學, 台北市. Retrieved from https://hdl.handle.net/11296/jw3zfj
(14) 張筱汶. (2016). 台灣印刷電路板產業績效研究是否為蘋果供應商之差異. (碩士), 國立中正大學, 嘉義縣. Retrieved from https://hdl.handle.net/11296/m6ntk9
(15) 陳姿羽. (2018). 基於下游消費性電子產品的需求預測進行台灣印刷電路板產業之產能規劃. (碩士), 國立交通大學, 新竹市. Retrieved from https://hdl.handle.net/11296/sn544m
(16) 楊錦芬. (2020). 應用資料包絡分析法評估臺灣上市通信網路公司之經營績效. (碩士), 國立臺灣海洋大學, 基隆市. Retrieved from https://hdl.handle.net/11296/a4spy2
(17) 劉育伶. (2021). 台灣地區泛公股行庫營運績效-資料包絡分析之應用. (碩士), 國立中正大學, 嘉義縣. Retrieved from https://hdl.handle.net/11296/6js4eq
(18) 劉柏緯. (2011). 印刷電路板產業二階段績效評估之研究. (碩士), 萬能科技大學, 桃園縣. Retrieved from https://hdl.handle.net/11296/quv4y4
(19) 顏瑞志. (2004). 台灣印刷電路板產業之營運及整合效率之研究---資料包絡分析法之應用. (碩士), 國立交通大學, 新竹市. Retrieved from https://hdl.handle.net/11296/t2wh6j
三. 參考網頁
(1) 台灣公開資訊觀測站公開資訊觀測站 (twse.com.tw) |
| 指導教授 |
張東生
曹壽民(Dong-Shang Chang
Shou-Min Tsao)
|
審核日期 |
2021-9-7 |
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