A Study on the Costs and Outcomes Performance Evaluation of the Military Officers School

• Main Authors: YU, FU-CHUAN, 尤福全
• Other Authors: HE, DONG-SING
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/ded6d4

碩士 === 國防大學 === 財務管理學系 === 105 === Dynamic network data envelopment analysis and the Malmquist productivity index were used to consider the comprehensive cost and output efficiency of education programs for military officers in Taiwan, thereby exploring the efficiency and time dynamic trends in the conversion process of intermediate resources in a military school. This facilitates obtaining performance evaluation results that concur with the actual situations, exploring the efficiency of related inputs and outputs, rationalizing resource allocation, and maximizing benefits. The results showed that the low overall performance attained by each military school was mainly attributable to the utilization efficiency of labor resources and school grounds, and to the cost expended by expelled students. The inter-period observation further revealed that the outcome efficiency of each school increased gradually each year, whereas the cost efficiency decreased slightly. This indicates that military schools have endeavored to improve their outcome efficiency. Regarding cost efficiency, the schools should reexamine their resource allocation efficiency. The results of this study can serve as a reference for effective integration of military education resources and for relevant decision-making units and schools to improve their efficiency.