Evaluated Natural Gas Enterprises in Taiwan —Balanced Scorecard with Data Envelopment Analysis

• Main Authors: LIN, CHUN-HSIEN, 林峻賢
• Other Authors: Liu, Kuang-Tai
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/66988140165948444348

碩士 === 中華大學 === 工業管理學系碩士班 === 102 === The purpose of this study is to evaluate entire performance, four facets' performance level, and productivity varied of the 24 natural gas enterprises in Taiwan during 2009-2012. This study applied the Balanced Score Card theory framework with Data Envelopment Analysis Method to measure four facets performance in terms of finance, customers, internal business process, along with learning and growth. It is an appropriate way by DEA input-oriented to evaluate each performance of the 24 enterprises. Meanwhile, cross efficiency model classified performances priority; the Malmquist index analysis measures productivity varied of each firms' performance during past four years. It shows that: (1) Natural gas enterprises performed badly in terms of customer performance and internal business process. On the overall average performance, the financial measure and learning and growth measure performed normally. (2) Majority natural gas enterprises were experienced as ascending or descending returns to scale; minority natural gas enterprises were experienced constant returns to scale. (3) NAN JEHN natural gas enterprise had the best practice in overall performance, financial perspective performance, and learning and growth perspective performance. (4) A company with a high level of overall performance has high level of financial perspective performance and learning and growth perspective performance. (5) In terms of financial perspective performance and learning and growth perspective performance, small enterprises outperformed large enterprises, the southern area outperformed the northern area, later Initiated outperformed early Initiated, non-IPO outperformed IPO. In terms of customer perspective performance, large enterprises outperformed small enterprises, the northern area outperformed the southern area, early Initiated outperformed later Initiated. In terms of internal business process perspective performance, small enterprises c large enterprises, the northern area outperformed the southern area, later Initiated outperformed early Initiated, non-IPO outperformed IPO. In terms of overall performance, small enterprises outperformed large enterprises, later Initiated outperformed early Initiated. (7)The whole enterprises had positive productivity growth.