An Empirical Study of Balanced Scorecard and Operational Efficiency in Taiwan Electric Machines Industry － Bounded DEA Application

• Main Authors: Wu,Hsi-An, 吳錫安
• Other Authors: Lin, JwuRong
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/14991070006183738731

碩士 === 東海大學 === 會計學系 === 100 === Abstract The following thesis focus on the sixty one Listed/OTC Electric Machines Industry enterprises in Taiwan as study objects. This study adopted input-oriented viewpoint and tried to select the suitable variables, meanwhile, use Principle Component Analysis (PCA) to extract four single perspective indicators from the four dimensions of Balanced Scorecard (BSC), finally decided input five elements: fixed assets、number of employees, customer perspective indicator, internal process perspective indicator, learning and growth perspective; output two elements: net revenues, financial perspective indicator to do three kinds (best, medium, worst) of BSC perspective combination’s operational efficiency study through Bounded Variable Data Envelopment Analysis (Bounded-DEA). Bounded-DEA empirical results show that: (1).The median value of Technical Efficiency, best BSC 0.406、worst BSC 0.235、medium BSC 0.209 in sequence. (2). The median value of Pure Technical Efficiency, worst BSC 0.880, best BSC 0.440, medium BSC 0.248 in sequence. (3).The median value of Scale Efficiency, medium BSC 0.992, best BSC 0.988, worst BSC 0.372 in sequence, but the worst BSC with input reducting status on fixed assets, number of employees, customer perspective, internal process perspective, learning and growth perspective, meanwhile, leads to the lowest output value among the three conditions on the financial perspective and net revenue. The results of this study show that the electric machines industry enterprises in order to profit and survive, they must pay the relative costs, meanwhile, consider the financial and non-financial factors, the appropriate input layout, emphasis on operational efficiency, and then to get the expected profit and survival. If adopting the worst BSC ones still go its own way, that is not adjusted to the necessary inputs, the subsequent output profit is bound to decline, meanwhile, be catched up by adopting the best BSC and medium BSC ones on the operational efficiency in the near future. Keywords: Electric Machines Industry、Balanced Scorecard、Principal Components Analysis、Operational Effeciency、Bounded Variable Data Envelopment Analysis (Bounded-DEA)