臺灣博碩士論文加值系統

本研究旨在探討民國 93-102 年我國 14 家 (上市 4 家、上櫃 2 家、公開發行未上市股票 8 家) 天然氣公司的經營績效、跨期生產力變動趨勢及環境變數對整體經營績效之影響。本研究整合確定區域模式資料包絡分析法與平衡計分卡，採用投入導向評估模式評估樣本公司經營績效與個別績效 (學習與成長構面、內部流程構面、顧客滿意構面、財務構面)，使用交叉效率模式找出最佳整體經營績效與個別績效之樣本公司，使用對比模式比較上市上櫃與公開發行未上市樣本公司整體與個別績效之差異，並運用麥氏指數來分析樣本公司跨期生產力變動趨勢，利用迴歸分析來檢視外在環境變數對樣本公司整體經營績效的影響。
研究發現：(i) 樣本公司學習與成長、內部流程、顧客、財務等個別績效與整體績效表現尚可，仍有改善空間；(ii) 截至民國 102年底，6 家天然氣公司規模報酬呈現遞增，5家規模報酬呈現遞減，僅陽明山瓦斯及欣隆天然氣呈現固定規模報酬；(iii) 欣雲天然氣具有最佳學習與成長績效、顧客績效與整體績效；欣高石油氣具有最佳內部流程績效；欣嘉石油氣具有最佳財務績效；(iv) 高度整體經營績效天然氣公司具有高學習與成長績效，但卻有中高顧客績效及財務構面績效；(v) 公開發行未上市天然氣公司在顧客構面績效、財務構面績效及整體績效優於上市上櫃天然氣公司，上市上櫃天然氣公司在內部流程構面優於公開發行未上市天然氣公司；(vi) 樣本天然氣公司平均總要素生產力呈現成長，係由技術效率變動成長所致；(vii) 天然氣進口總量及用戶數對天然氣公司有正向影響且有統計顯著性，進口匯率及國際油價對樣本天然氣公司整體經營績效有負向影響且具顯著性。

The purpose of this study is to assess performance, productivity change of 14 natural gas distribution companies in Taiwan over 2003-2013 and examine the effects of environmental factors on overall performance of the exampled companies. The sampled companies include 4 listed companies at stock exchange market, 2 listed companies at over-the-counter market and 8 non-listed companies. Business performances are measured in terms of overall performance (OP) and individual perforamances: learning and growth perspective (LGP), internal process perspective (IPP), customer perspective (CP), financial perspective (FP). This study applied assurance region (AR) data envelopment analysis combined with the balanced scorecard (BSC) to assess overall performance and four individual performances of the sampled companies. The study employed cross efficiency measure to identify the best practice, used bilateral model to evaluate the overall performance and individual performances of the sampled companies, and utilized Malmquist productivity index (MPI) to estimate productivity change over a ten-year period. In addition, the study adopted Tobit regression analysis to examine the effects of environmental factors on the overall performance of the sampled companies.
Results of this study show：(i) the sampled companies perform pretty good in terms of LGP, IPP, CP, FP and OP；(ii) by the end of 2013, 6 companies were experienced increasing returns, 5 companies were experienced decreasing returns, only Yang Ming Shan Gas Co., Ltd and Shin Lung Natural Gas Co., Ltd were experienced constant returns to scale；(iii) Shin Yun Natural Gas Co., Ltd was the best performer in LGP , Hsin Kao Co., Ltd was the best practice in IPP, Shin Yun Natural Gas Co., Ltd is the best performer in CP, Shin Chia Natural Gas Co., Ltd was the best practice in FP, and Shin Yun Natural Gas Co., Ltd was the best practice in OP；(iv) a company with a high level of OP tends to have high level og LGP and intermediate-high levels of CP and FP；(v) non-listed companies outperformed listed companies in terms of CP, FP and OP; listed companies outperformed non-listed companies in terms of IPP; (vi) on average, the companies had a positive productivity growth that might be caused by progresses of technical efficiency change；and (vii) import amount of natural gas and number of users have significantly positive impacts on OP of sampled companies, import exchange rate and international crude oil prices have significantly negative impacts on the OP of sampled companies.

摘 要...................i
Abstract.................ii
誌謝辭....................iii
目錄......................iv
圖目......................v
表目......................vi
第壹章 緒論................1
第一節 研究背景.............1
第二節 研究動機與目的........5
第三節 研究問題.............7
第四節 研究方法與結構........9
第五節 研究範圍與限制........12
第六節 研究內容.............13
第貳章 文獻探討.............15
第一節 BSC文獻.............15
第二節 非DEA應用文獻........21
第三節 DEA應用文獻..........23
第四節 DEA理論文獻..........33
第五節 文獻小結.............46
第参章 研究方法.............48
第一節 研究流程.............48
第二節 研究設計.............50
第肆章 實證分析.............69
第一節 績效分析.............69
第二節 生產力變動趨勢分析....89
第三節 環境變數影響分析......92
第四節 管理意涵.............93
第伍章 結論與建議............101
第一節 結論................101
第二節 建議................102
參考文獻....................107
附錄.......................115

圖目
圖1-1 我國農業、工業及服務業國內生產毛額趨勢圖............1
圖1-2 工業五大分類產業國內生產毛額趨勢圖.................2
圖1-3 電力供應業及氣體燃料供應業國內生產毛額趨勢圖.........3
圖1-4 我國天然氣公司歷年家數成長統計圖...................4
圖1-5 我國天然氣公司93-102年營業成本統計圖...............5
圖1-6 研究結構圖.....................................11
圖2-1 平衡計分卡四構面關係圖...........................16
圖2-2 平衡計分卡策略架構圖.............................17
圖2-3 BSC因果關係圖.................................20
圖3-1 研究流程圖.....................................49
圖3-2 整體與個別績效觀念模式圖..........................54
圖4-1 整體績效與學習與成長績效關係圖....................76
圖4-2 整體績效與內部流程關係圖.........................79
圖4-3 整體績效與顧客績效關係圖.........................83
圖4-4 整體績效與財務績效關係圖.........................86

表目
表1-1 文獻彙整表.....................................6
表2-1 BSC 四構面衡量指標表............................21
表2-2 DEA應用文獻摘要表...............................27
表2-3 交叉效率矩陣表..................................39
表3-1 投入與產出項摘要表...............................50
表3-2 研究對象表.....................................55
表3-3 變數定義表.....................................58
表3-4 學習與成長績效投入項與產出項敘述統計表..............59
表3-5 學習與成長績效投入項與產出項相關係數表..............59
表3-6 內部流程績效投入項與產出項敘述統計表................60
表3-7 內部流程績效投入項與產出項相關係數表................60
表3-8 顧客績效投入項與產出項敘述統計表...................61
表3-9 顧客績效投入項與產出項相關係數表...................61
表3-10 財務績效投入項與產出項敘述統計表..................62
表3-11 財務績效投入項與產出項相關係數表..................63
表3-12 整體績效投入項與產出項敘述統計表..................64
表3-13 整體績效投入項與產出項相關係數表..................64
表3-14 環境變數定義表.................................66
表3-15 環境變數敘述統計表..............................66
表4-1 學習與成長績效投入/產出項權數比值表.................69
表4-2 內部流程績效投入/產出項權數比值表..................70
表4-3 顧客績效績效投入/產出項權數比值表..................70
表4-4 財務績效投入/產出項權數比值表.....................70
表4-5 學習與成長績效權數界限表.........................71
表4-6 內部流程績效權數界限表...........................71
表4-7 顧客績效權數界限表..............................71
表4-8 財務績效權數界限表..............................71
表4-9 天然氣公司平均個別構面績效表......................72
表4-10 整體績效投入/產出項權數比值表....................73
表4-11 整體績效權數界限表.............................73
表4-12 天然氣公司平均整體績效表........................74
表4-13 對比分析表....................................89
表4-14 跨期生產力變動趨勢表............................90
表4-15 環境變數相關係數表.............................92
表4-16 迴歸分析表....................................92

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