Integrated Application of Balanced Scorecards and Data Envelopment Analysisfor Firm’s Management Benchmarking

• Main Authors: Yaw-bin Wang, 王耀斌
• Other Authors: Su-Chao Chang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/60093222612922394450

博士 === 國立成功大學 === 企業管理學系碩博士班 === 95 === This research combines Balanced Scorecard (BSC) with Data Envelopment Analysis (DEA) to assess the operation performance in domestic banks, international automobiles and computer industry. In this research, 23 domestic banks in recent two years (from 2005 to 2006), 34 international automobile firms, and in the computer industry, 33 computer firms are chosen as decision making units (DMU). The purpose of this research is to understand the operational efficiency and production scale of these three kinds of industries mentioned above in order to propose benchmark firms of every industry, and point out the slack for improving consulting. The results of the studying include 4 respects: 1.The factors influencing the business income, in the banks, are the ability of staffs, the equipment in use; in the automobile industry, the factors are the ability of research and development and goodwill; in the computer industry, they are inventory and goodwill. 2. Benchmark partners ranked with the highest proportion, 54.55% of the firms are in the computer industry, 38.24% in the automobile industry, and in the banking 32.16%, the least of the three. 3. In the respect of optimal returns to scale, the rate in order is the highest in the automobile industry, 61.76%, the computer industry the second, 57.58% and 47.83% in the banking. 4. In the aspect of slack. 36.96% of the banking is commented to reduce the number of staffs, the computer industry the second, 12.45%, and the lowest, 5.88% in the automobile industry. Furthermore, 30.43% of the bank should control their wages cost, and up to 26.09% of them are assets over allocated. 5. In the respect of intensity of efficiency, the rate in order is 48.48% in the computer, which is the best, 38.24% of the automobile industry takes second place and 32.61% of the banking offers the least prominent. Key words: Balanced Scorecard, Data Envelopment Analysis, benchmark partners,slack, returns to scale