機械為製造業之基礎，所有物品之生產必須使用機械，而工具機為機械產業之根基，所有機械的生產都必須使用工具機，因而隨著產業的發展，工具機產業也必跟著成長；根據最新資料統計，2008年台灣工具機為全球第四大出口國、第五大進口國。
故本研究以「工具機業」為主體，應用資料包絡分析法（DEA）與Malmquist指標（MPI）衡量「效率」及「生產力變動」，藉此評估台灣工具機產業歷年來的經營績效。本文收集民國87年至97年台灣十七家上市、上櫃之工具機廠商原始資料，所選取變數以固定資產、營業費用、及員工人數作為投入項，營收淨額與每股盈餘為產出項。
經由實證之結果解釋並探討造成無效率的可能原因，本研究發現：總平均技術效率值、純技術效率值及規模效率值都到達0.8以上，介於0.8~0.9之間，尚未到達1。受評的十七家廠商，慶鴻與巨庭為值得注意的業者，效率值均為1，處於最佳效率表現。但台灣工具機產業仍有改善空間，在資源的運用配置上及產業經濟規模上，並未達到資源投入與產出上的有效分配及最適經濟規模。
生產力變動分析方面，十年間，各項變動指標均呈現成長進步趨勢， 88-89年與91-92年度表現最佳，到96-97年卻處於大幅衰退的情況，以生產力下滑最為嚴重。整體而言，台灣工具機業者經營效率是退步的但生產力為進步之現象，說明部分廠商有投入資源浪費，以導致規模過剩。建議業者應將資源做有效運用，並以最適經濟規模管理，才會有最理想的經營績效。

Machinery is the foundation for manufacturing because the production of products requires extensive use of machine tools. According to the latest statistics, in terms of machine tools, Taiwan is the world’s fourth largest exporting country, and the fifth largest importing one in 2008.
This study applies data envelopment analysis (DEA) and Malmquist productivity index (MPI) to measure the efficiency and productivity change of Taiwan’s machine tool industry over the years. We collect the data of 17 firms over the period 1998-2008. The input variables are fixed assets, operating expenses, and the number of employees; the output variables are net sales and earnings per share.
According to the empirical results, this study finds that the majority of the average values of technical efficiency, pure technical efficiency and scale efficiency range from 0.8 to 0.9. Among 17 firms measured, Ching Hung and Chiu Ting are the best performers. However, Taiwan’s machine tool industry leaves room for improvement in terms of resource allocation and economies of scale.
In terms of MPI, the results show that the periods of 1999-2000 and 2001-2002 performed the best, while 2007-2008 was the worst. Overall, Taiwan’s machine tool firms were poor in efficiency, but made progress in productivity. The results also show that some firms might waste resources, leading to the excess of the scale. The study suggests that firms should make effective use of resources and optimal management of the economies of scale to achieve better performance.

中文摘要 i
英文摘要 ii
誌謝 iv
目錄 v
表目錄 vii
圖目錄 viii
一、緒論 1
1.1 研究動機 1
1.2 研究目的 2
1.3 研究對象與範圍 3
1.4 研究架構 4
二、文獻探討 6
2.1 效率之基本概念 6
2.2 資料包絡分析法(DEA) 7
2.3 DEA之特性與限制 8
2.4 DEA之應用程序 9
2.5 生產力變動之理論模式 11
2.6 相關文獻回顧 11
2.7 資料包絡分析之研究探討 14
三、研究方法 17
3.1 資料包絡分析法 17
3.1.1 CCR模式 17
3.1.2 BCC模式 20
3.2 遺漏值處理方式 22
3.3 Malmquist生產力指數 25
四、實證分析 30
4.1 資料來源及投入產出變數之說明 30
4.2 台灣工具機產業實證結果分析 32
4.2.1 效率值分析 33
4.2.2 Malmquist生產力指數分析 44
五、結論與建議 52
5.1 結論 52
5.2 建議 53
參考文獻 54
中文文獻 54
英文文獻 55
附錄 58

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