Summary: | 碩士 === 佛光大學 === 管理學系 === 99 === The purpose of this study is to assess overall performance and individual performances, and productivity change of the 13 selected property-liability insurance companies in Taiwan over 2002-2009. This study integrated Data Envelopment Analysis (DEA) and Balanced Scorecard Approach to measure four types of individual performances in terms of financial measure, customer measure, internal business process, and learning and growth measure. The study applied input-oriented slacks-based measure DEA to assess four individual performances and overall performance of the 13 companies. This study employed cross efficiency measure to identify the best practices in individual and overall performances, used Malmquist productivity index to estimate productivity change of overall performance over a eight-year period. Finally, Tobit regression was used to examine effects of environmental variables on company performance.
The results of this study show: (i) in average the selected companies performed well in terms of overall, financial, and internal business process performances, and performed very well in terms of customer performance learning and growth performance; (ii) majority of property-liability insurance companies were experienced constant returns to scale (iii) South China insurance company is the best practice in overall internal business process performances; Cathay Century insurance company is the best practice in financial, customer, & learning and growth performances; (iv) listing companies outperformed non-listing companies in financial performance; non-listing companies outperformed listing companies in learning and growth performance; financial holding companies outperformed non-financial holding companies in customer performancel; non-financial holding companies outperformed financial holding companies in overall and learning and growth performances; (v) a company with a high level of overall performance has a high level of financial performance and internal business process performance; (vi) in average, companies had significantly decreasing in productivity growth; and (vii) the number of contact office and premiums & notes receivable had significantly negative impact on the overall performance of the companies.
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