| Summary: | 碩士 === 國立高雄第一科技大學 === 營建工程研究所 === 100 === A construction company has to assess its own operation performance so as to understand its overall competitiveness relative to other firms in the industry and set practical improvement targets. To attain sustainable development of the company, both financial and non-financial aspects should be included in performance assessment. This study has adopted data envelopment analysis (DEA) as measuring method for assessing and comparing the performance of publicly traded construction companies in Taiwan. First, 10 construction companies with complete data that ranked among the top-500 firms of the services industry consistently between 2006 and 2010 were selected as case firms for assessment of their relative efficiency. Then, the practical data envelopment analysis (P-DEA) model was used to determine the case firms’ improvement targets in operation. In this study, four indicators were included; the financial indicators were rate of return on shareholders’ equity and proportion of net assests in total assests while the non-financial indicators were proportion of employees with a higher degree and scaled average production per employee. It has been verified that the P-DEA model, through virtual decision making units (DMU) obtained from it, can set improvement targets for efficiency-frontier firms so as to help construction companies enhance their operation performance. However, due to data constraints, the results of sensitivity analyses show that, of the four indicators, proportion of employees with a higher degree achieved the greatest influence on performance, followed by proportion of net assests in total assests.
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