| Summary: | 碩士 === 康寧大學 === 企業管理研究所 === 104 === This paper utilized the Data Envelopment Analysis（DEA）to evaluate the operating performance of the Food service businesses, Wang-Pin and Wa-Cheng Group in Taiwan. The sample period covers 2008 to 2014. CCR model and BCC model are analyzed according to the public financial information to evaluate the efficiency of each company. The input variables of interest include total assets, operating cost and expenses, the output variables include the operating income and Pre-tax net profit. The results indicate that CCR value (0.9926) of Wa-Cheng is higher than Wang-Pin (0.9751); besides, the BCC value of Wang-pin is about to 1 higher than Wa-Cheng 0.9966. We found the scale efficiency of Wang-Pin have good performance in 2010, Wa-Cheng’s in 2010 and 2008. Overall, Food service businesses in Taiwan have positive operating efficiency during the years 2008 to 2014. Wang-Pin and Wa-Cheng the operating income rate shows positive growth rate, but the Fluctuation large range of Wang-Pin ; Stabilization levels of Wa-Cheng. Comparison stock price shows Fluctuation large range of Wang-Pin;Stabilization levels of Wa-Cheng. Analysis was consistent with CCR and BCC mode, Wa-Cheng is higher than Wang-Pin of Long-term efforts ; Wang-Pin is higher than Wa-heng of short term ability to improve. However, the waste situations exist increasing the operating costs, which means the Food service businesses still have the room to improve the operational performance.
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