| Summary: | 碩士 === 國立高雄應用科技大學 === 企業管理系碩士在職專班 === 105 === The auto market is shifting and changing rapidly. From a new model launching, sales growing, maturity, till recession, its product life cycle is getting shrunk. The peak of profit is even lasting shorter than ever. Thus, in this era of low-profit auto sales market, sustainable operation for the auto company mainly depends on reliable and stable revenue and profit from the after-sales service. To gain stable profit, auto companies rely on well-organized business planning and management, which primarily focus on setting up clear objectives and building up effective performance evaluation system.
This research is based on the historical data of the human resources change table, the comprehensive profit and loss table and the performance evaluation index of the service outlets. Through Data Envelopment Analysis (DEA), using the outlet’s average number of employees, maintenance stations, paid salary as input data, and applying the average gross profit and the results of public visitor inspection as output items, the management efficiency of the seven service outlets is analyzed. The outcome of efficiency ranking is compared with the service management department evaluation ranking, and their differences are discussed. As a whole, the long-term efficiency in this case shows unstable and downward trend. From ranking result, the highest and the lowest outlets are matched. However, through Slack Variable Analysis with the human resources change table and comprehensive profit and loss statement, the discrepancies are observed. The human resources adjustment mismatches with the performances and their growth rates are not in line. The service management department ranks all the outlets based on their achievement rates, as a result, when the objectives are under estimated, the ranking will be misjudged and the discrepancy will incur as well. All the interviewed directors of outlets are thus dissatisfied with the performance evaluation system and expect it to be improved.
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