台灣的自來水事業是國營事業，在經營上係以發展國家資本、促進經濟建設、便利人民生活為目的並承擔社會責任，而非追求利潤極大化。本研究採用資料包絡分析法，探討台灣自來水公司12個區管理處，民國102至105年度經營效率，模型之產出變數為供水量、售水量及供水人口，投入變數為重要成本、員工人數及管線長度。進一步運用差額變數分析，探討在現行有限財務資源下之最適資源配置，期將研究結果提供經營者營運參考。
本研究之實證結果如下：
1.總效率部分：以105年度之狀況而言，總效率值、純技術效率值及規模效率值均為1者為第十二區管理處，該管理處之用戶數密集、成本較低；且工廠林立，平均售水單價較高，因而效率高。而未具效率之最後四名，分別為第十、九、八及五區管理處，其中第十區管理處之效率值0.443為最低，乃因其轄區面積廣、管線長及用戶數少且分散所致。
2.差額變數分析結果：以105年度供水量作分析，於投入變數之重要成本、員工人數及管線長度三者均需改善的區處為第一、三、五、六、七、八、九、十及十一區管理處。
關鍵詞：資料包絡分析法、總效率、差額變數分析。

The water service business in Taiwan is a state-owned undertaking, aimed at developing state capital, promoting economic construction, facilitating people''s lives and taking social responsibility, rather than pursuing profit maximization. This study used Data Envelopment Analysis (DEA) to investigate the operating efficiency of 12 Branches of the Taiwan Water Corporation (TWC) from 2013 to 2016. The output variables of the model are the production of water, water sold and water supply population. The input variables of the DEA model are the important cost, the number of employees and the length of pipe. In addition, this study used Slack Variable Analysis to explore the optimal allocation of resources under the currently limited financial resources, with a purpose to provide the managers for operation reference.
The empirical results of this study are as follows:
1. Total efficiency: In terms of the situation in 2016, the 12th Branch of TWC had a value of 1 for total efficiency, pure technical efficiency and scale efficiency, respectively. The water supply area of 12th Branch is in the southern part of New Taipei City with an intensive number of users per square meter at low cost. Due to concentrated factories and heavy water consumption along with a higher than average sale price of water, it thus shows a high efficiency. Meanwhile, the last four of less efficiency were respectively the 10th, 9th, 8th and 5th Branches. Among which, the efficiency value of the 10th Branch was the lowest at 0.443 due to its wide area, long pipe, and decentralized and limited number of users.
2. Results of the Slack Variable Analysis: based on the result utilizing production of water as model output variable in 2016, the Branches required to improve all input variables, including important cost, number of employees and the length of pipe, are the 1st, 3rd, 5th, 6th, 7th, 8th, 9th, 10th and 11th Branches.
Keywords: Data Envelopment Analysis, Total Efficiency, Slack Variable Analysis.

中文摘要 i
英文摘要 ii
誌謝 iv
目次 v
表目次 vi
圖目次 viii
附錄目次 ix
第壹章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 4
第四節 研究架構 4
第貳章 台水公司概況 6
第參章 文獻探討 17
第肆章 研究方法與模型建立 24
第一節 效率定義及評估方法 24
第二節 資料包絡分析法概述 25
第三節 模型建立 28
第伍章 實證結果及分析 34
第一節 效率分析 34
第二節 Malmquist Index跨期成長分析 51
第三節 差額變數分析 56
第四節 訪談結果與問題剖析 60
第陸章 結論與建議 68
第一節 結論 68
第二節 建議與研究限制 69
參考文獻 71
一、中文部分 71
二、英文部分 71
附錄 73

一、中文部分
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