臺灣博碩士論文加值系統

本文以美國16家及台灣17家國家品質獎得主為研究對象，探討這些公司近十年內實施全面品質管理 (Total Quality Management) 後的經營績效變化，以瞭解實施全面品質管理是否會強化公司的經營績效。本研究使用資料包絡分析法（Data Envelopment Analysis）來計算相對效率值，投入項包括：流動資產、固定資產、其他資產、銷貨成本、營業費用共五項。產出項包括：銷售額、毛利及稅前淨利共三項。效率分數計算完畢後便進行統計分析與檢定。
本研究利用Kruskal-Wallis Test來檢定公司間、各年度間的營運效率值是否一致。利用Wilcoxon rank-sum test來檢定公司得獎前後的營運效率值是否有差異。最後進行相關分析，本研究欲藉由年度及效率值間的關係，來推論各公司的營運效率在推行TQM後是否有隨著時間的增加而增加。
經由本研究分析結果發現，實施全面品質管理，對於公司的經營績效，其實並沒有明顯的提升或幫助。實施全面品質管制，可以強化公司體質，建立優良的企業文化，但不見得與企業的經營績效有顯著的關係。企業的經營績效，還深受總體經濟環境及管理當局的策略規劃所影響，認真經營事業的公司並不保證一定獲利，但藉由公司體質的提升，則一定能協助企業建立並維持強而有力的競爭基礎，如此當然大大增加企業財務成功的機會。各公司在不斷提升品質績效之餘，也應該將提升財務績效列為優先努力方向。

This study explores the hypotheses that implementing total quality management (TQM) programs improves the operating performance of firms. The winning of national quality awards is used as a proxy for the implementation of TQM programs, including Malcolm Baldridge National Quality Award (MBNQA) winners and Taiwan National Quality Award winners.
Utilizing Data Envelopment Analysis (DEA), this paper examines the relative efficiency of 16 companies over a period of 7 years in MBNQA winners and 17 companies over a period of 10 years in Taiwan NQA winners. The study has indicated how to use DEA to identify individual NQA recipients that are less efficient than other comparable units in terms of output factors relative to input factors. According to the efficiency scores we can test the correlation of corporate performance and time. So that we can assume whether firms get good performance or nor after implementing TQM.
TQM of implementing can strengthen corporation structure and improve competitive ability. However, the findings indicate that firms that have implemented TQM do not always have good performance. This study also indicates NQA recipients do not always perform well after winning awards.

目錄Ⅰ
表目錄Ⅲ
第一章 緒論1
1.1 研究動機1
1.2 研究目的2
1.3 研究範圍與限制2
1.4 論文架構2
第二章 文獻探討4
2.1 經營績效4
2.1.1 績效之定義4
2.1.2 效率值之定義5
2.1.3 衡量組織績效之指標7
2.2 全面品質管理11
2.2.1 品質之定義11
2.2.2 全面品質管理之定義12
2.2.3 6 SIGMA13
2.3 國家品質獎15
2.4 資料包絡分析法19
2.4.1 定義19
2.4.2 資料包絡分析法之特性21
第三章 研究方法27
3.1 研究架構27
3.2 資料包絡分析28
3.2.1 DMU選擇28
3.2.2 投入／產出項選擇28
3.2.3 資料包絡分析模式選擇34
3.2.4 分析軟體35
3.3 統計分析與檢定35
第四章 資料分析與解釋54
4.1 美國國家品質獎得主部分……………54
4.1.1 效率分析54
4.1.2 效率分數檢定57
4.2 中華民國國家品質獎得主部分61
4.2.1 效率分析61
4.2.2 效率分數檢定64
4.3 中美國家品質獎得主經營績效之比較69
第五章 結論與建議74
5.1 結論76
5.1 建議76
5.2.1 對得獎公司之建議76
5.2.2 對國家品質獎評審單位之建議76
5.2.3 後續研究建議77
參考文獻78

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