Dissertations / Theses on the topic 'THE EFFICIENCY OF THE COMPANY'

La implementación de la metodología y la filosofía Lean Manufacturing en la industria de la confección funciona como un método para mejorar la eficiencia y la productividad. Este estudio demuestra la aplicación de herramientas de ingeniería industrial en una MIPYME de fabricación de ropa en combinación con los principios de Lean Manufacturing para resolver problemas en el área de confección. Las herramientas de la ingeniería industrial, como el estudio de métodos, el rediseño de layout y el balance de línea, nos brindan los medios para visualizar los problemas relacionados con la producción de una prenda, como exceso de inventario en proceso, distribución incorrecta de la planta que provocó movimientos innecesarios y retrasos en el cumplimiento de la producción debido a métodos de trabajo ineficientes. Después de evaluar una MIPYME de confección en Perú, los resultados mostraron que todos estos problemas estaban presentes. Finalmente, se propone y simula un modelo de solución utilizando las herramientas mencionadas anteriormente con el fin de optimizar el proceso productivo. Los resultados muestran una mejora del 7,38% en eficiencia.
The implementation of Lean Manufacturing methodology and philosophy in the garment industry works as a method to improve efficiency and productivity. This study demonstrates the application of industrial engineering tools in a clothing manufacturing SME in combination with Lean Manufacturing principles to solve problems in the sewing section. The industrial engineering tools, such as method study, the rearrangement of layout and the line balance, gives us the means to visualize the problems related to the production of a garment, such as excess inventory in the storage and production process, incorrect plant distribution that caused unnecessary movements and delays in production compliance due to inefficient work methods. After evaluating a garment SME in Peru, the results showed that all these problems were present. Finally, a solution model is proposed and simulated using the previously mentioned tools in order to optimize the production process. The results show an improvement of 7.38% in efficiency
Trabajo de investigación

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: • less gas is consumed, thus leading to cost savings; or • more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.

Due to Internet, the IT industry have seen rapid changes and to compete in the digital work, the organizations need more vigilance than ever before to respond to market changes and customer needs. Some organizations have opted to go agile to be more efficient in their software development but still deploying agile methodology and reaping its fruits further needs more research and empirical evidence.This research is a case study to evaluate the deployment of agile methodology in Easypark and explore its efficiency focusing on their structure and organization. Certain criterions are chosen to evaluate software development efficiency against that and to analyse what the deployment in the organization has led to.The method chosen for this study is a case study, where the empirical data is gathered through semi structured, and qualitative interviews from five senior employees in Easypark. The responses were analysed and reviewed under the light of theoretical background to elaborate the research question.The results of this case study revealed that efficiency in general have greatly been improved after adopting agile methods in Easypark and the core contributor is the permanent teams for different projects. There have been quite a few complications to deploy agile and that must be taken into consideration when other organizations plan to adopt agile methodologies.

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
The purpose of this Work Project is to recommend feasible solutions aimed to decrease the costs of a Retail Company Contact Center associated to the high volume of inbound calls. In order to promote a higher impact on the volume of calls reduction, the Work Project focuses on the Portuguese Customers contacts regarding repair processes within the defined period for the Company to proceed with the repair and centers the research on a profound understanding of the main motivations for the Customers to call. The proposed solutions diverse from Stores and Contact Center new specific training modules to specific actions as a follow up SMS adapted to the different types of processes, a new IVR, among others. For the solutions which are possible to compute a cost-benefit analysis, the annual savings may reach values between 41.500€ and 47.100€ for the Company.

This thesis puts focus on the points where organisations perceive, translate and implement a new organisational idea, and the implementation and translation of one specific efficiency method is studied. We have looked at how a group of small manufacturing companies have implemented an efficiency method (Efficient production/Lean Production) and how they have translated it to fit their own organisation.

The authors were interested in finding out both about the challenges and the positive outcomes of implementing an efficiency method in a company. While getting to know more about the subject, the translator’s (the person responsible of implementing the method into the own organisation) role and importance to the implementation became more interesting. In cooperation with a Host Company (HC), a decision was made to study a group of small manufacturing companies who had all participated in one of HC’s programs, Lean School for Small Companies.

To be able to make generalisations from the results, a multiple-case study was carried out. To fulfil our purpose and gain a somewhat objective understanding of the processes of implementation we decided that it was necessary to interview two people from each company, one that had attended the Lean School and one who did not, but was directly affected by the efficiency method in daily work. The empirical findings were analysed in the light of the theoretical ideas we found about implementation of efficiency methods and translation of organisational ideas.

The results of the study were in many aspects consistant with the theories found on the subject. The processes of an implementation is complex and are affected by the factors commitment of leaders, problems or obstacles, the translators role and ability to manage the translation process and, furthermore, by knowledge input.

It has been claimed that “The limited liability corporation is the greatest single discovery of modern times. Even steam and electricity are less important than the limited liability company” (N.M. Butler, President of Columbia University). Indeed,there is a near universal consensus that the companies' legislation developed in England and Wales between 1844 and 1856 represented a major change in business organisation with profound – and continuing - social and economic consequences. Despite this there has been relatively little analysis of the origins and effect of that companies legislation. This is surprising, not least in the light of the abundance of recent analysis of the theoretical foundations of the company. It represents a major weakness in both company law and economic scholarship with potentially serious consequences for those who seek to reform company law. This dissertation seeks to redress that weakness by investigating the extent to which the Joint Stock Companies Acts 1844 to 1856 and the values which shaped them were consistent with economic efficiency. The values which shaped the early development of company law were found to be broadly consistent with economic efficiency but contradictory, for example, not only laissez-faire but the desire for state intervention were important. Central appear to have been the minimisation of expense and/ or inconvenience, the fear of fraud and the need for transparency of information. Making an overall assessment of the efficiency of the 1844 to 1856 Acts themselves proved more difficult since there were found to be many provisions that were efficiency-enhancing and many which were not. Perhaps the most interesting single finding was that which contradicted claims noted at the outset that the limited liability corporation was “ ... the greatest single discovery of modern times ....”. Rather, from an economic perspective, the introduction of limited liability appears to have been the inevitable result of the muddled thinking behind the 1844 Act, which required urgent corrective action in the 1855 and 1856 Acts to protect risk-averse investors. Generally, the dissertation provides support for mainstream transaction cost economic analysis whilst casting doubt on the significance of other theories such as jurisdictional competition, regulatory capture and path dependency.

Thesis (M.S.)--Massachusetts Institute of Technology, Sloan School of Management, 1997.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Includes bibliographical references (leaves 116-117).
by Paul Michael Thomson.
M.S.

The diploma thesis deals with the education of employees in a company called ADLER Czech, a. s., that is successful czech company. The key for thriving business is to have well educated employees. The aim of diploma thesis is to describe the system of education and the training methods, evaluate the whole process and bring some suggestions that will increase the efficiency of the education in this company. Theoretical part focuses on the importance of education, the point of learning and the specific methods and forms of education. The practical part presents current education system in ADLER Czech, a. s. This is based on the obtained results of questionnaire survey. The conclusion of diploma thesis summarizes all information about the education system and brings the efficient suggestions that will improve the current level of education in ADLER Czech, a. s.

Efficient use of resources and utility is the key to reduce the price of the commodities produced in any industry. This in turn would lead to reduced price of the commodity which is the key to success. Sustainability involves integration of all the three dimensions: environmental, economic and social. Sustainable manufacturing involves the use of sustainable processes and systems to produce better sustainable products. These products will be more attractive, and the industry will know more about the climate impact from their production. Manufacturing companies use a considerable amount of energy in their production processes. One important area to understand the sustainability level at these types of industries is to study this energy use. The present work studies energy use in a large-scale tool manufacturing company in Sweden. Value Stream Mapping method is implemented for the purpose of mapping the energy use in the different operations. To complement this, an energy audit has been conducted, which is a method that include a study and analysis of a facility, indicating possible areas of improvements by reducing energy use and saving energy costs. This presents an opportunity for the company to implement energy efficiency measures, thus generating positive impacts through budget savings. Less energy use is also good for the environment resulting in less greenhouse gas emissions level. This also helps in long-term strategic planning and initiatives to assess the required needs and stabilize energy use for the long run. Social sustainability completes the triad along with environmental and economic sustainability. In this study, the social sustainability is reflected with the company’s relationship with its working professionals by conducting a survey. The sustainable manufacturing potential found in the case study indicates that significant progress can be made in the three sustainability dimensions. Although, the scope of the thesis is limited to a tool manufacturing company, several of the findings could be implemented in other tool companies as well as industries belonging to other sectors.

The thesis is a joint report between Linköping and Uppsala University. My thesis teammate has published it before at UU Diva Portal. The URL is: https://uu.diva-portal.org/smash/record.jsf?dswid=8179&pid=diva2%3A1449223&c=1&searchType=SIMPLE&language=en&query=sustainable+manufacturing&af=%5B%22dateIssued%3A2020%22%5D&aq=%5B%5B%5D%5D&aq2=%5B%5B%5D%5D&aqe=%5B%5D&noOfRows=50&sortOrder=author_sort_asc&sortOrder2=title_sort_asc&onlyFullText=false&sf=undergraduate

 

Green Factory project, AB Sandvik Coromant

In an increasingly competitive market, it is important for companies with distribution centers to have efficient processes limiting non-value adding time as much as possible while still being able to deliver what the customer expects. The purpose of the thesis was to investigate the operating processes at the distribution center at Volvo – Eskilstuna. It services the Scandinavian market with multiple departures per day, supplying directly to end customers and retailers. The goal was to increase the efficiency of the distribution center and increase consolidation of multiple parts ordered by the same customer. Currently, multiple packages get delivered to the same customer who has ordered parts the same day. While investigating this inefficiency, we monitored orders through it registering in the system, assignment to picking lists to be picked by operators, packaging and sorting. There were constraints associated with the layout, IT system and traffic safety laws without compromising on delivery efficiency, quality, implementation costs, and organizational regulations. Observations were carried out on the job floor, interviews were conducted with the management or better: with managers / management team, and an independent analysis was conducted of the historical data collected from the warehouse management system. The main results suggest rearranging the inventory according to consumption frequency classification (Paretto principle). Additional results suggest implementing slotting and postpone packaging to consolidate higher order percentage. Multiple strategies have been put forth which need trials to test the implications.
I en ökad konkurrenskraftig marknad är det viktigt för företag med distributionscenter att få effektivare processer och minimera icke värdeskapande aktiviteter. Detta är nödvändigt för att möta kundernas förväntningar och leverera det som kunderna begär. Syftet med uppsatsen var att undersöka hur processerna fungerade på Volvos distributioncentret i Eskilstuna. Volvo levererar reservdelar till hela den skandinaviska marknaden och har flertal leveranser som lämnar distributioncentret dagligen. Målet var att öka effektiviteten i distributionscentret och möjliggöra konsolideringen när en kund beställt flera varor så att de kommer i samma paket. För närvarande levereras de olika varor i separata paket istället för att komma i en och samma. För att undersöka detta fenomen så samlades data in genom det som registrerades i systemet. Det fanns begränsningar i samband med lagstiftningen, IT-systemet och trafiksäkerhetslagar samt att lösningarna inte skulle kompromissa med leveranseffektivitet, kvalitet, implementeringskostnader och organisatoriska föreskrifter. Observationer genomfördes på arbetsplatsen, intervjuer genomfördes med ledningsgruppen eller relevanta chefer och en oberoende analys genomfördes av de historiska data som samlats in från lagerhanteringssystemet. De viktigaste resultaten föreslår att reservdelar bör förvaras efter Paretto principen som har med konsumtion frekvensen att göra. Ytterligare resultat föreslår att man ändrar på hur varor paketeras samt skjuter upp förpackningar för att konsolidera högre orderprocent.

碩士
僑光技術學院
管理研究所
96
This research by Data Envelopment Analysis, AP Efficiency Target and Tobit Regression model to appraise that is between the 14 securities companies which is part of financial holding company and another 12 securities corporation companies (non-financial holdings company) the management efficiency, and to make confirmations which efficiency is better. Research can get some following conclusions: 1.As for business efficiency of Securities Company, Ta Ching and First Taisec display the better between 2001 and 2007. 2.Influence the main reason not good of the specific business efficiency of Securities Company to lie in the scale is uneconomical between 2001 and 2007. 3.By AP Efficiency Target, the most business efficiency of Securities Company including: Chinatrust(2001), Chinatrust(2002), Chinatrust(2003), Chinatrust(2004), Cathay(2005), Cathay(2006), Taiwan Securities (2007). 4.From 2001 to 2007, the financial holding company is the better business efficiency in 2001 and the non-financial holdings company is the better business efficiency in 2007. 5.From 2001 to 2007, the financial holding company is the better TE and PTE than the non-financial holdings company but the non-financial holdings company is the better SE than the financial holding company. 6.The financial holding company and the non-financial holdings company, its scale efficiency has no difference of showing, technological efficiency (TE) with purely technological efficiency (PTE) There is difference of showing. 7.The diffenent system (FC or NFC) is relevant that the business efficiency of the company shows. 8.It is relevant that the business efficiency of the securities company shows for the Blockholdings, the average Director Bonus and the profit of selling securities. 9.It is relevant that the business efficiency of the financial holding company shows for the Blockholdings and the average Director Bonus 10.It is relevant that the business efficiency of the non-financial holdings company shows for the average Director Bonus and the profit of selling securities.

碩士
嶺東科技大學
財務金融研究所
94
The establishment of the Financial Holding Company (FHC) has overthrown the operating way of traditional financial industry. The FHC is allowed to diversifically operate various financial-related businesses, resulting in critical influence to the efficiency of FHC. This research is to analyze the risks and return for different types of FHC by utilizing Mean-Variance Portfolio Model from Markowitz. The inefficiency of financial holding company is calculated by the difference between actual and efficient portfolio of FHC, and, the difference is tried to explore in this study. This study shows that the efficiency of insurance company is superior to the one in banking and security company. The efficiency frontier of a variety of portfolios show that portfolio with 3 businesses of banking, securities and insurance is relatively efficient to the portfolio of any other two types of subsidiaries. Regarding the influence to efficiency of FHCs, the results show that asset size, security-based FHC and official-controlled FHC would lower the efficiency of FHC while controlling stock holder as chairman or general manager concurrently, moderately debt ratio, greater diversification and insurance-based FHC will raise the efficiency of FHC.

碩士
銘傳大學
國際企業學系碩士班
92
Under the situation that the number of local financial institutions was too many, thereby causing fierce competition, and in view that medium-and small-sized financial institutions are required to be incorporated in the holding companies in 2001, under which banking, securities and insurance sectors are encouraged to form the holding companies, thus increasing the competitiveness of domestic financial institutions. This study focuses on the business activities carried out from 1997 to 2002 by 31 domestic banks, including those under the existing 14 holding companies, in an attempt to find out the variance of efficiency values for banks before and after their formation of holding companies, or with or without merger in the holding companies. As computed by the data envelopment analysis: 1、 The banks after formation of holding companies have no significant increasing in efficiency values, especially have the significant decreasing in the pure technical efficiency. 2、 The banks merged in the holding companies enjoy an efficiency value better than those without being so merged, especially have the significant increasing in the scale efficiency. According the Tobit regression analysis, results of Model 1 indicate that branches、non-performing ration and risk level have a positive relativity with the technical efficiency. The result of Model 2 reveal that branches and market share have a positive relativity with the pure technical efficiency, which scale and risk level have a negative relativity with the pure technical efficiency.

碩士
嶺東科技大學
行銷與流通管理研究所
102
This thesis employ the producing Malmquist index to evaluate the efficiency and productivity of Taiwan logistics company. What’s more, we derive the change of the efficiency of productivity (effch), the change of technology (techch), the change of pure efficiency of technology (pech) and the change of efficiency of scale (sech) from the Malmquist index. We found that the value of effch, techch, pech, sech and tfpch are 1.0633, 1.1408, 1.1066, 1.0201 and 1.1100 respectively. Which means that there is a 11 percentages improvement on productivity, and it is mostly contributed by the improvement of the technology.

碩士
國立臺灣大學
企業管理碩士專班
99
Abstract This thesis investigates the practice of reconciling flexibility and efficiency, with two companies in two distinct industries serving as the objects of enquiry. From this research, I also hope to understand if a company can build an infrastructure which will sustain superior product/service quality and effective response to market demand, and do so without additional costs. In addition, I will examine if there are any similarities between the two companies in regard to the way they achieved global leadership by applying the abovementioned principles and replicating a successful model. All complex products and organization structure can be decomposed into modular designs by applying the concept of core-peripheral components; these are defined as comprising a loosely coupled modular design. A model was adopted to illustrate the factors that influence modular systems, with the heterogeneity of both inputs and demands analyzed increases pressure for the system to become more modular; each reinforces the effects of the other. The modes of learning are also referenced to show the evolution of the interrelationships of product and organization design, processes for learning and managing knowledge, and competitive strategy. The process leading to modularity design involves creating a complete information structure to demonstrate the fully specified component interfaces of a modular product architecture used to manage and resolve sequential and overlapping problems. By facilitating the principles of reconciling flexibility and efficiency derived from these two case studies, the firms can thereby increase their strategic flexibility to respond to environmental changes. Keywords: Modularity, Flexibility, Efficiency, Dominant design and Organization structure.

碩士
國立高雄應用科技大學
工業工程與管理系
106
The development of the tire industry is closely related to the development of the car industry. More than 400 tire companies in the industry have created more than 1 billion tires each year. The industry is highly centralized. Three top tire manufacturers have a market share of 60%, and the top four companies account for revenue 45% of the total industry. But with the rise of emerging countries in recent years, the shift in the international market has shifted from the original European, American, and Japanese markets to the Asian market and India. The advantages of most large companies are not useful in the emerging markets. Many SME enterprises in emerging markets have grown rapidly due to government support and technical support from supply chain resources in recent years. Among them, the performance of the Chinese market is quite dazzling, and domestic companies have gradually saturated domestic demand due to the rapid growth of Chinese companies. The Chinese tires began to be exported to the world, and the global tire market will face adjustments. This paper uses the financial information of 22 listed tire companies in the world from 2013 to 2016 as research data, analyzes the operating efficiency and productivity of each company, and uses Pearson's correlation coefficient to identify positive correlation factors from the tire industry literature, which are input into Malmquist Productivity Index and CAT group analysis model in the data envelope method, they can be used for cross-period analysis of cross-sectional data. Combining the two DEA models, different aspects of the analysis are used to provide tire companies improved business performance opinion. The Pearson correlation coefficient is used to analyze the positive correlation factors. The input items are total assets, inventory, net assets, plant and equipment, and the output is sales revenue and net income. The input and output items are into Malmquist Productivity Index and CAT group analysis model in the data envelope method. Malmquist Productivity Index analyze the Catch-up, Frontier and Malmquist of each company to understand the company's operating performance and operating efficiency changes in each period, using the CAT group analysis model. Companies are classified according to their assets, with the most market advantages, market advantages, and market weaknesses. The three groups analyze the operating efficiency of the group and understand the best operating efficiency of each group and the relative operating efficiency of each company. After the analysis of this study, after the analysis of Pearson's correlation coefficient, we can see that the three inputs and the two outputs are positively correlated with each other, and we can advise companies to do resource adjustment and do in-depth research. In terms of data envelopment analysis, although total sales in the overall market declined, there were still a few companies that performed relatively well and continued to grow. The top four in overall efficiency were Goodyear Tire & Rubber Co., MRF Ltd., and Cooper Tire. & Rubber Co., Giti Tire Pte. Ltd., and companies that perform poorly, can refer to the best operating companies in the same group, adjust resource use issues, and improve company operating efficiency. The company can do research results obtained by each enterprise resource allocation and layout to facilitate future changes in the market for companies to make timely decisions.

碩士
僑光技術學院
管理研究所
97
This paper use Data Envelopment Analysis and Tobit regression analysis measured efficiency of insurance company in 2005~2007 year. The conclusions are collects entire as follows： （1）In 2005 achieved the most effective insurance company respectively is Cathay Life Insurance 、China Life Insurance and Fubon Life Insurance；In 2006 achieved the most effective insurance company respectively is Cathay Life Insurance、Shin Kong Life Insurance、Hontai Life Insurance and Far Glory Life Insurance ；In 2007 achieved the most effective insurance company respectively is Cathay Life Insurance、China Life Insurance and Fubon Life Insurance. （2） The Fubon Life Insurance and Hontai Life Insurance performance fluctuation are biggest，is not works as the year management efficiency best is worst. （3）From this article three year observation analysis，Displays well is Cathay Life Insurance. （4）The early being established life insurance company of the efficiency performance to the near future to join the insurance company. （5）The Holding Financial Companies under insurance company of the efficiency banner Non- Holding Financial Companies. （6）The Holding Financial Companies system insurance company may because of the group cooperation sale correlation safe product，therefore its efficiency surpasses the Non-Holding Financial Companies to control the system relatively. （7）Average director and supervisor rewards for payoff high，efficiency the insurance company is worse. （8）The major stockholder worships stocks is positives relieves. Keywords：Data Envelopment Analysis, Efficiency, Corporate Governance, Tobit regression, Life Insurance Company.

碩士
國立政治大學
會計研究所
97
Chinese government has started to implement the first circular economy pilots program since 2005. Circular economy emphasizes the principle of reducing, reusing and recycling resource to promote enterprises to reduce cost, cut down pollution and enhance the use of resource. This research tried to apply Data Envelopment Analysis (DEA) to examine whether the companies improve their operating efficiency after implementing circular economy program. The samples include18 pilot companies and 18 matching samples 4 years data from 2004 to 2007. The research major finding reveals that after implementing the circular economy the pilot companies have significantly improved their technical efficiency and pure technical efficiency than those of non-pilots companies. The result suggests that pilot companies indeed help the companies to gain more efficiency after implement of circular economy.

碩士
國立彰化師範大學
企業管理學系國際企業經營管理
101
The competitiveness of an enterprise may rely heavily on its sound managerial efficiency and productivity; thus, an improvement of efficiency and productivity could become an important tactical strategy of firms. Resulting from prolong economic and technological environmental change, Taiwan Power company is confronting an ever before competition. Likewise, his electric power engineering contractors are in the same market conditions. Under this circumstances, an accurately estimation of the efficiency and productivity of the contractors become a critical issue to their sustainable growth. However, only a few studies has investigated this effect in the efficiency literature in Taiwan. Use an Taichung-based electrical industry contractor, this study adopt production meta-frontier approach to empirically examine its technical efficiency and scale efficiency over the period from 2007 to 2012. In the hope that the empirical finding of the study can fill up the gap of the literature and provide useful information to the management of contractor. The empirical suggest that the meta-frontier approach outperform the tradition DEA approach. The sample firm should avoid to expand its operational scale.

碩士
立德大學
國際企業管理研究所
97
This research examines the Financial Holding Company (FHC) operating and M&A efficiency, taking 14 domestic FHC for study, using the non-parameter of data envelopment analysis (DEA) to evaluate the X-efficiency. Results indicate that when FHC established, the operating efficiency is better than before, according to return indicator (Interest Revenue / Total Asset) finding public FHC better than private. Although the public and private FHC has no difference between cost and return efficiency, but FHC has higher percentage of foreign institutional investors that are considered more cost and return efficiency. Additional empirical study, when FHC take M&A action, only Hua Nan FHC has operating efficiency. This conclusion is not same with extant related articles; Our findings show that FHC M&A is not suitable strategy improved its profit.

碩士
國立中央大學
企業管理研究所
94
Financial holding companies’ niche is the cross-selling of their own financial products. While performing cross-ownership, the financial-related businesses focus on three synergistic purposes, namely cross selling, cost saving, and capital efficiency. According to these synergistic purposes, the main issue of financial holding companies is to cross-integrate products and services (say banking, securities, insurances, funds, etc.) in order to boost business. C company, affiliate operating insurance business of C financial holding, is the foremost of insurance industry in Taiwan. C company possesses large customer base and sophisticated business management, further, both division cover rate and valid policy market share are champion in the competitive insurance market of Taiwan. This paper tries to study the impact of life insurance affairs while firms are going to implement cross-selling, and, since C company is the bellwether of the industry in Taiwan, we select C company to be the research sample. In this paper, we apply the methodology of data envelopment analysis (DEA) to survey relative efficiency, and the output variables acquired from 2006 efficiency analysis table include life insurance efficiency ability, life insurance average document, product insurance efficiency ability, and credit card achievements rate. C company owns 277 footholds which spread all over Taiwan. In accordance with business model, C has two operating patterns: one is specialized organization responsible for solicitations; the other is popularized organization responsible for collecting insurance premium. Furthermore, under these two business models, C company has 21 districts. Based on the above categorizations, we develop three empirical models, namely life insurance efficiency model, cross-selling efficiency model, the whole efficiency model. Our studying is trying through above 3 models to find out whether C company’s operating efficiency has difference or not under different business models and districts. Moreover, we try to find out the relationship between efficient ratings and influence factors by tobit regression. Through tobit regression, one could obtain the weights of related factors under the circumstances of none reference resource. Besides, under different business models and districts, rank order test is used to compare relative efficiency among the three empirical models. The findings are: 1. Efficiency ratings exist significant differences between business models. 2. Implementing cross-selling operation would boost the business of life. Insurance. 3. Efficiency ratings exist significant differences among districts.

This dissertation is composed of three separate essays in the field of energy economics. In the first paper, both data envelopment analysis and stochastic production frontier estimation are employed to provide empirical evidence on the revenue efficiency of national oil companies (NOCs) and private international oil companies (IOCs). Using a panel of 80 oil producing firms, the analysis suggests that NOCs are generally less efficient at generating revenue from a given resource base than IOCs, with some exceptions. Due to differing firm objectives, however, structural and institutional features may help explain much of the inefficiency. The second paper analyzes the relationship between economic development and the demand for energy. Energy consumption is modeled using panel data from 1990 to 2004 for 50 countries spanning all levels of development. We find the relationship between energy consumption and economic development corresponds to the structure of aggregate output and the nature of derived demand for electricity and direct -use fuels in each sector. Notably, the evidence of non-constant income elasticity of demand is much greater for electricity demand than for direct-use fuel consumption. In addition, we show that during periods of rapid economic development, one in which the short-term growth iii rate exceeds the long-run average, an increase in aggregate output is met by less energyefficient capital. This is a result of capital being fixed in the short-term. As additional, more efficient capital stock is added to the production process, the short-term increase in energy intensity will diminish. In the third essay, we develop a system of equations to estimate a model of motor vehicle fuel consumption, vehicle miles traveled and implied fuel efficiency for the 67 counties of the State of Florida from 2001 to 2008. This procedure allows us to decompose the factors of fuel demand into elasticities of vehicle driving demand and fuel efficiency. Particular attention is paid to the influence of the price of fuel, the sale of goods and services, vehicle ownership and population density on each component of our model.

碩士
逢甲大學
工業工程與系統管理學研究所
100
The key to successful enterprise management principle is instant control market trends and customer needs rapid response, and the company into the stage of growth is also the process innovation stage is the key factor of the enterprise profit, the factory in department and employee should walk into the scene, more communication to ensure that each other information pipeline flow, and put forward the solution to the problem of active concrete plan, and mutual cooperation and support each other, and touch, more efforts should be made to make the company has excellent cost adjust the elastic force and the fast development of products and improve the process flow of innovation In a mature panel industry, in order to pursue more capacity and reduce the cost, panel factory in the production of higher generation when handling the need to rely on automation to reduce handling work, improve the operation efficiency and safety and timely convenient automatic transmission, so how to use all sorts of methods to stable production equipment, lower labor costs even more important. This project is based on the standard deviation DMAIC improve program Six-Sigma, and find out the panel factory automation equipment used in the transmission, the semi-finished products in the BOX into AS/RS library case before the place, may be the effect factors of the Treasury to find and transmitted to try to improve and to increase the efficiency and reduce the storage of invalid move to send human and exception handling, make the case company for production and automation system integration in the production planning process improvement, to have a strategic solutions, in order to improve customer satisfaction and can be improved by project to promote the enterprise internal competition ability

碩士
開南大學
商學院碩士在職專班
101
The emerging e-commerce trend has created a booming financial industry globally. The main service target in financial industry belongs to its invested financial holding banks. Hence, the bank serves as the most important investment and development subject. The operating performance of branch bank is highly correlated to the parent financial holding bank. Therefore the performance evaluation of financial holding bank in financial industry is greatly emphasized. One financial holding bank in Taiwan is chosen as the research object In this study. The database includes the analysis report from Taiwan Institute of Economic Research, public information, annual reports of the financial holding bank. The Data Envelopment Analysis (DEA) is adopted to measure the operating performance in 2011 using staff number, annual auditing number, total auditing people, customer number, business scale, pre-tax net income, feedback number, and comment number. The research findings have shown the Branch 36 has the highest operating performance, and followed by Consumer Finance Center 3, Consumer Finance Center 6, Consumer Finance Center 2, and Branch 5. The worst one is total function Branch 42, total function Branch 9, and Consumer Banking Center Branch 10. The results of this study show better operating performance branch may have lower accumulated gain, but still can remain on the effective frontier due to better allocating and use of resource. Likewise, the branches with poor operating performance are impacted by lacking of insufficient resource allocation and poor use.

碩士
銘傳大學
企業管理學系碩士在職專班
100
The biotechnology industry is the new industry in the twenty-one century. It owns the characteristics of large capitals, high-quality talents, longer reward and profit for research. Based on these characteristics, this study has taken the method of the data envelopment analysis and Tobit regression analysis to measure the change of operational efficiency for both individual firm and whole industry. For measuring operational efficiency, this research focuses on 28 biotech pharmaceutical and biotech medical treatment firms which listed in the stock exchange and the over-the-counter market in Taiwan. The biotech firms are divided into three subgroups: bioetech engineering firms, diagnostic medical firms and biotech food firms for realizing difference of operation efficiency and technology between subgroups. For evaluating firms’ efficiency and decision factors, fixed asset, numbers of employees and R&D expenses shown in financial report are used as input variables; Market value added are used as output variables, respectively. Compared business perfommance found that the best company of profit efficiency is not best company of business performance. The business performance of bioetech engineering firms and diagnostic medical firms is worse than biotech food firms.

碩士
國立臺北大學
國際財務金融碩士在職專班
101
Since 1980’s, the financial industries have been performing an essential role during the developments of entire industries and the conversions of economic activities in Taiwan. Regarding of the performance of financial industry, it contains an inseparable relationship between the development of society and the advancement of economy. Following the rapid growth of commercial activities and the progress of expansion, diversification, liberalization, and globalization, the first financial holding corporation was formed in December 2001. Moreover, under Governmental policies and the authorities’ instructions, there were other 15 financial holding corporations formed in following years. Nowadays, each financial firm is improving the flexibility of managements, seeking the profits-making businesses, creating the market value of itself, reducing the operating costs, and engaging the global financial market, especially caused by financial crisis in 2009. By applying data envelopment analysis and multistage methods to measure the efficiency of listed financial holding corporations in Taiwan, this study analyzes various efficiency models to determine what improvement should be made and how business strategy should be performed in right way.

碩士
國立臺灣海洋大學
應用經濟研究所
101
United Nations Conference on Trade and Development indicated that the percentage of global international trade is approximately 80% on the sea, It also shows that the maritime industry play an important role in the international trade. The percentage of trade of import and export for maritime transportation in Taiwan is approximately 99%, it means that the shipping industry is therefore important in Taiwan. Containerization International has provided information about the rank of top twenty-five container shipping company in the word recently, which indicate that there are three Taiwanese companies in this rank. What the three Taiwanese companies for this top rank is Everg- reen Marine Corporation (with 6 in this ranking), Yang-Ming Marine (with 16 in this ra- nking) and Wan-Hai Marine (with 21 in this ranking) in 2012 respectively. Therefore, the competition for these three companies is apparently high in maritime market in the world. In this market, efficiency is the one of the most crucial issue for shipping comp- anies. There are two parts for efficiency of marine companies, one isoperating performa- nce efficiency and other is market efficiency. Operating performance efficiency is defin- ed by product’s inputs and outputs in shipping company application such as minimum cost, maximum profit, businesses’ scale, maximum market share and achieve to maxim- um profit and so on. The performance of market efficiency is mirrored on the equity market, which shows the relationship between shipping companies and stock price. Market efficiency is the propensity of shipping companies to raise finance through the equity market (Panayides et al.2011),and it’s the main source of gaining margins of pr- ofit and keeping competitive advantage for business(Ding et al.2011). This paper focus ontwo methods, which is non-parametric measure ofData Envelopment Analysis (DEA) and parameter measure of Stochastic Frontier Analysis (SFA), to estimate operating performance efficiency and market efficiency of all shipping companies in Taiwan. However, in order to describe the observable variable which is defined to be equal to the latent variable whenever the latent variable is above zero and one, we use Tobit model to fit this problem. Following, this study use output-oriented of DEA and SFA to estimate efficiency of 22 leader shipping companies in the world and of 11 shipping companies in Taiwan. The observation of totally number of shipping companies is 33, which across for four-year period data and including 128 documents. Then, using Tobit model discuss the factors of efficiency. The data is collected from companies’ accounting statement, companies’ profit and companies’ cash flow between 2008 and 2011 by Datastream 4.0. The output variable at operating performance efficiency is sales, and the output variable atmarket efficiency is market value. The input variables at operating performance effi- ciency are total assets, capital expenditure, total capital employed, property, plant and equipment respectively, and the input variables at market efficiency are operating profit and book value (per share). The empirical results show: (1)Efficiency value of operating performance 1. In common frontiers of DEA, there are 21 pure technical efficiency values in 11 ship- ping companies from 2008 to 2011 to achieve complete pure technical efficiency at operating performance efficiency. In 11 shipping companies, there are 3 shipping co- mpanies in Taiwan. The companies areEvergreen, Taiwan Navigation and Eastern Media respectively. Thetotal average value of pure technical efficiency is 0.486, 0.513, 0.492, 0.482 and 0.456 from 2008 to 2011 respectively.The Total average value of pure technical efficiency in Taiwan is 0.488, 0.528, 0.492, 0.476 and 0.454 from 2008 to 2011 respectively. It shows that the total average value of pure technical efficiency for the 11 shipping companies in Taiwan are just a little bit higher than ot- her in the 33 shipping companies. For each year, the part of average value in 2008 and 2009 for pure technical efficiency of shipping companies in Taiwan are higher than pure technical efficiency in the total 33 shipping companies. Pure technical effic- iency of shipping companies in Taiwan are lower than pure technical efficiency in the 33 shipping companies in 2010 and 2011. 2. In the year of frontiers DEA, there are 36 technical efficiency values in 12 shipping companies to achieve complete pure technical efficiency at operating performance efficiency from 2008 to 2011. In 12 shipping companies, there are 4 shipping companies in Taiwan. These 4 shipping companies areEvergreen, First Steamship, Taiwan Navigation and Eastern Media respectively. The total average value of pure technical efficiency is 0.574, 0.625, 0.529, 0.559 and 0.584 from 2008 to 2011 resp- ectively. The total average value of pure technical efficiency in Taiwan is 0.577, 0.656, 0.562, 0.544 and 0.544 from 2008 to 2011 respectively. It shows that the total average value of pure technical efficiency for these 11 shipping companies in Taiwan are higher than total 33 shipping companies. For each year, the part of average value in 2008 and 2009 for pure technical efficiency of shipping companies in Taiwan are higher than pure technical efficiency in the 33 shipping companies. Pure technical efficiency of shipping companies in Taiwan are lower than pure technical efficiency in the 33 shipping companies between 2010 and 2011. 3. In common frontiers of SFA,the total average value of technical efficiency is 0.642, 0.652, 0.630, 0.654 and 0.632 from 2008 to 2011 respectively. The total average va- lue of technical efficiency in Taiwan is 0.570, 0.557, 0.535, 0.589 and 0.599 from 2008 to 2011 respectively. It shows that the total average value of technical efficiency for these 11 Taiwanese shipping companies are lower than the total 33 shipping com- panies. Also, in each year, the part of average value for Taiwanese shipping compan- ies from 2008 to 2011 are lower then the total 33 shipping companies. 4. In year frontiers of SFA, the total average value of technical efficiency is 0.615,0.736, 0.630, 0.619 and 0.474 from 2008 to 2011 respectively. The total average value of technical efficiency in Taiwan is 0.412, 0.652, 0.212, 0.449 and 0.333 from 2008 to 2011 respectively. It shows that the total average value of technical efficiency for the 11 shipping companies in Taiwan are lower than the total 33 shipping companies. For each year, the part of average value for Taiwanese shipping companies’ technical effi- ciency from 2008 to 2011 are lower than the total 33 shipping companies. In particul- arly, it is clear to see that the industry of marine in Taiwan has improved obviously on the distribution of output and input since 2009. (2)Efficiency value of market efficiency 1. In common frontiers of DEA, there are 4 pure technical efficiency values in 4 ship- ping companies to achieve complete pure technical efficiency at market efficiency from 2008 to 2011. The total average value of pure technical efficiency is 0.073, 0.036, 0.072, 0.121 and 0.063 from 2008 to 2011 respectively. The total average val- ue of pure technical efficiency in Taiwan is 0.017, 0.014, 0.017, 0.023 and 0.015 fr- om 2008 to 2011 respectively. It shows that the total average value of pure technical efficiency for these 11 shipping companies in Taiwan are apparently lower than the 33 shipping companies. For each year, the part of average value on pure technical efficiency for Taiwanese shipping companies are also obvious lower than pure techn- ical efficiency of the total 33 shipping companies from 2008 to 2011. In particularly, it is clear to see that the shipping companies in Taiwan haveimproved the space on the distribution of input and output since 2009. 2. In the year of frontiers DEA, there are 21 technical efficiency values in 10 shipping companies from 2008 to 2011 to achieve complete pure technical efficiency at market efficiency. In these 10 shipping companies, Taiwanese Eastern Media is the one of th- ese 10 companies. In Total average value of pure technical efficiency is 0.348, 0.378, 0.293, 0.352 and 0.369 from 2008 to 2011 respectively. Total average value of pure technical efficiency in Taiwan is 0.295, 0.327, 0.239, 0.419 and 0.194 from 2008 to 2011 respectively. In the total average value of pure technical efficiency, the 11 ship- ping companies in Taiwan are lower than total 33 shipping companies. For each year, the part of average value in 2010, pure technical efficiency of shipping companies in Taiwan are higher than pure technical efficiency of the total 33 shipping companies. Pure technical efficiency of shipping companies in Taiwan are lower than pure tech- nical efficiency of the total 33 shipping companies in 2008 and 2009. Pure technical efficiency of shipping companies in Taiwan are significantly lower than pure techni- cal efficiency of the total 33 shipping companies in 2010. 3.In common frontiers of SFA, the total average value of technical efficiency is 0.683, 0.695, 0.664, 0.709 and 0.664 from 2008 to 2011 respectively. The total average val- ue of technical efficiency in Taiwan is 0.654, 0.665, 0.637, 0.671 and 0.644 from 2008 to 2011 respectively. In the total average value of technical efficiency, the 11 shipping companies in Taiwan are lower than the total 33 shipping companies. The part of average value from 2008 to 2011, technical efficiency of shipping companies in Taiwan are lower than the technical efficiency of the total 33 shipping companies. 4.In year frontiers of SFA, the total average value of technical efficiency is 0.735, 0.765, 0.676, 0.701 and 0.799 from 2008 to 2011 respectively. The total average value of te- chnical efficiency in Taiwan is 0.597, 0.770, 0.294, 0.688 and 0.636 from 2008 to 2011 respectively. In the total average value of technical efficiency, the 11 shipping companies in Taiwan are apparently lower then total 33 shipping companies. The part of average value from 2008 to 2011, technical efficiency of shipping companies in Taiwan are also obviously lower than the total 33 shipping companies. Particularly, it’s clear to see that the shipping companies in Taiwan have improved the space on the distribution of input and output factor since 2010. (3)The efficiency value of Spearman’s rank correlation coefficient estimated by DEA and SFA 1. Operating performance efficiency：On common frontiers of DEA and SFA, the Spea- rman's rank correlation coefficients of efficiency value from 2008 to 2011 was esti- mated with 0.3984, 0.3103, 0.4067 and 0.3278 respectively by DEA and SFA.On the year offrontiers DEA and SFA, Spearman's rank correlation coefficients from 2008 to 2011 is 0.2565, 0.5446, 0.2662 and 0.6296 respectively.On the assumption of com- mon frontiers, it shows that the two technical efficiency of 33 shipping companies from 2008 to 2011 was estimated by DEA and SFA, which provided the same rank about 30%.Onthe assumption of year frontiers, the two technical efficiency of 33 sh- ipping companies from 2008 to 2010 was estimated by DEA and SFA, which showed the same rank with 25% and 55% in 2009 and 60% in 2011. 2.Market efficiency：On common frontiers of DEA and SFA, the Spearman's rank cor- relation coefficients of efficiency value from 2008 to 2011was estimated with 0.7031, 0.2256, 0.8511 and 0.3673 respectively by DEA and SFA.In the year of frontier DEA and SFA, Spearman's rank correlation coefficients for each year are 0.1359, 0.2771, -0.2532 and 0.6475 respectively. The assumption of common frontiers show that the technical efficiency values of 33 shipping companies was estimated by DEA and SFA, which have the same Spearman's rank with 70%in 2007,85%in 2011,20% in 2009 and 35 in 2010.On the assumption of the year fronti- ers, the technical efficiency va- lues of 33 shipping companies estimated by DEA and SFA, which have the same Sp- earman's rank about70%in 2011,13% in 2008, 25% in 2009 and the different Spear- man's rank in 2010. (4)Tobit Regression Model results 1. Factor of operating performance efficiency in common frontiers of DEA, Selling, Ge- neral &; Administrative Expense and company age are positive effect on efficiency value. Amount of ship is positive effect on efficiency value. The performance ofeffi- ciency for oil tanker and dry bluk are better than container. Efficiency values from 2009 to 2011 are lower than the level in 2008, it means that the financial tsunami oc- cur in the end of 2008 has no effect in 2009, 2010 and 2011. Factors of market effic- iency, ratio of earnings before Interest, taxes, depreciation and amortization/revenue are positive effect to efficiency value. Companies’ age is positive effect to efficiency value. Efficiency performance of oil tanker and dry bluk are the worst. Efficiency va- lues from 2009 to 2011 are higher than the level of 2008, it means that the financial tsunami occur in end of 2008 has no effect in 2009, 2010 and 2011. 2. Factor of operating performance efficiency in common frontiers of SFA, Selling, Ge- neral &; Administrative Expense and amount of ship are positive effect to effic- iency value. Company age is insignificant effect to efficiency value. Efficiency performa- nce of oil tanker and dry bluk are worse than container. Efficiency values from 2009 to 2011 are lower than level of 2008, that means the financial tsunami occur in end of 2008 has affect to 2009, 2010 and 2011. Factor of market efficiency, ratio of earnings before interest, Taxes, Depreciation and Amortization/Revenue and company age are positive effect to efficiency value. Efficiency performance of oil tanker and dry bluk are better than container. Efficiency values in 2009 and 2011 are lower than level of 2008, efficiency value in 2010 is unobvious higher than level of 2008, that means the financial tsunami occur in end of 2008 has an effect in 2009 and 2011. To sum up, (1) to (4) is organized as follows： 1. The 11 shipping companies in Taiwan, total average value of operating performance efficiency and market efficiency are lower than 0.7. Operating performance efficien- cy values decreasedyear by year. Market efficiency value rank are decreasingly from the rank of 5, 6 to rank 10. It shows that theshipping companies in Taiwan have imp- roved the space on operating performance efficiency and market efficiency. 2. The financial tsunami occur in the end of 2008, which changed the way the compa- nies used to use. Tobit Regression Model results show that the market efficiency was influenced by the finical crisis, while the operation performance efficiency was not influenced by the finical crisis. 3. This research use two measurement of DEA and SFA to estimate efficiency. The emp- irical results of SFA, sigma-squared (σ2) and gamma(γ) are significant, it means the inefficiency(Ui) is exist and technical efficiency values are clear. Therefore, using SFA to measure efficiency is better than DEA in this study in the whole.

碩士
國立交通大學
管理學院高階主管管理碩士學程
105
Semiconductor foundry is a very important industry in Taiwan. The foundry companies in Taiwan in total account for about 60% in market share. Due to optimistic outlook on the future growth of semiconductor foundry, China government attempts to devote substantial resources to help the growth of semiconductor foundry companies in China. To keep Taiwan’s competitiveness in, this research intends to analyze the operation efficiency of the largest semiconductor foundry company in China (called S-company). We analyze key performance indices of S-company obtained from its financial statements and try to explain the underlying reasons in order to reveal the competitive strategy of S-company.

Dissertação de mestrado em Quality Engineering and Management
This master dissertation was developed in Bosch Car Multimedia in Braga, more specifically at the Center of Competence of Printed Circuit Boards (PCBs) – CM/MFT3 section. The main objective is to analyze the section processes and establish the conditions for identify and implement efficiency and effectiveness improvements. Thus, four activities were settled: data collection and definition of the processes performed by the section with a detailed description of their main activities and corresponding responsible; processes’ flowchart elaboration; definition of key performance measures and indicators for critical factors of each process; and implementation of performance measures. To accomplish the main objective, firstly, a literature review was done in order to understand the literary context. The themes reviewed were centered in quality management, quality standards, quality tools and performance measurement. Secondly, to have a better understanding of the context of Bosch Group, the Car Multimedia and, specially, the Center of Competence of PCBs – CM/MFT3 section, a research in Bosch internal database was done. However, to understand in more detail the section main activities and processes, a guideline was developed and the persons responsible of the activities of processes were inquired. The next steps were the development of the processes flowcharts and description, definition of their objectives and, in accordance with them, define the performance measures that enable the processes monitoring. All the proposed objectives for this master dissertation were successfully applied, bringing, on one hand, the necessary formalism and standardization for the processes of the section and a clear way of relate them, and on the other hand, the essential processes monitoring and the evaluation of their efficiency and effectiveness.
A presente tese de mestrado foi desenvolvida na Bosch Car Multimedia, mais especificamente no Centro de Competência de Printed Circuit Boards (PCBs) – secção CM/MFT3. Com o objetivo principal de analisar os processos da secção e estabelecer as condições para identificar e implementar melhorias de eficiência e eficácia, quatro atividades foram definidas: recolha de dados e definição dos processos desenvolvidos na secção com uma descrição detalhada das suas atividades principais e respetivo responsável; elaboração dos fluxogramas dos vários processos; definição de medidas e indicadores de desempenho para a monitorização de fatores críticos dos diferentes processos; e, ainda, implementação das medidas de desempenho definidas. De forma a ser atingido o objetivo principal, primeiramente, foi realizada uma revisão da literatura com o objetivo de contextualizar os assuntos a serem abordados. Os temas tratados envolvem assuntos como gestão da qualidade, normas da qualidade, ferramentas da qualidade e medição do desempenho. Posteriormente, para melhor compreender o contexto do Grupo Bosch e da divisão Car Multimedia foi realizada uma pesquisa na base de dados interna. No entanto, para compreender com mais detalhe as atividades e processos, concretamente, em relação ao Centro de Competência de Printed Circuit Boards (PCBs) – secção CM/MFT3 foi elaborado um guião específico e os responsáveis pelas atividades dos processos foram inquiridos. Os próximos passos consistiram em descrever e elaborar os fluxogramas do estado atual dos processos, definir os seus objetivos e, de acordo com estes, definir as medidas de desempenho de forma a poderem ser monitorizados. O objetivo proposto foi atingido com sucesso, proporcionando, por um lado, a necessária formalização e standardização dos processos e uma forma clara de os correlacionar, assim como a sua essencial monitorização e a avaliação da sua eficiência e eficácia.

碩士
國立臺中科技大學
會計資訊系碩士班
107
Efficient operation is the fundamental way for the company to maintain its survival. Therefore, two-step concept of a non-parametric technique, Data Envelopment Analysis (hereafter DEA) together with Tobit regression was adopted to investigate the operational efficiency and its determinants of 16 financial holding companies operating in Taiwan form 2012 to 2017. In the two-stage approach, the DEA method was firstly conducted to convert multiple input and output measures into a single composite measure of the operational efficiency of financial holding companies. Then the operational efficiency value obtained from the DEA method was employed as a dependent variable in the Tobit regression to determine factors that affect the operational efficiency of financial holding companies. The empirical evidence of this study shows that the overall efficiency of Taiwanese financial holding company needs to be improved. In addition, the results indicate that financial holding companies with the business model based on life insurances have higher operational efficiency. In regards to the effects of corporate governance mechanism, there is a positive relationship between the percentage of outstanding shares owned by the directors and supervisors and operational efficiency on human resources and assets.

碩士
國立成功大學
高階管理碩士在職專班
97
With the advancement of modern science and technology, the precision and stability of measurement systems become more and more important, more over the calibration efficiency in measurement systems at semiconductor industries has direct impact on production throughput. The research framework starts with reviewing “The Lean Production” and “Six Sigma” literature, then the Measurement System Analysis (MSA) and Gauge Repeatability and Reproducibility (GR&R) study will be introduced. This research focuses on “how to establish an effective measurement system”. In order to improve the calibration efficiency, various quality control tools will be applied in conjunction with Six Sigma’s DMAIC (Define, Measure, Analyze, Improve and Control) methodology. This approach can be served as a useful reference for improving the calibration efficiency in semiconductor and electronic industries. In the case study, the key factors which have significant impact on the calibration efficiency of this project have been found and verified. The annual cost savings are NT$ 36,000,000 approximately, meanwhile the quality of measurement data and customers satisfaction are enhanced. Hopefully, the global sustainability of semiconductor industries can be achieved through this research.

碩士
國立臺北大學
國際財務金融碩士在職專班
96
This study using the operation expense ratio and financial cost ratio as input items，while revene market share and total asset market share as output items .By means of Data Envelop Analysis，computed all financial holding company in Taiwan ，both their technical efficiency and pure technical efficiency. Also by using the regression method , to discuss their relationship between efficiency and financial ratio. The conclusions as follows：many financial holding company by cross-selling，resource-sharing，mergeing ,reorganization and reconstrucing resource，their efficiency gradually promoting. some financial holding company must adjust their scale to improving their efficiency，the financial holding company based on insurance company and state-run financial holding company also have better efficiency.exclude liquidity ratio,the other ratio have positive relation with their efficiency

碩士
國立交通大學
經營管理研究所
94
This paper applies a two-stage method to examine the productivity and efficiency of transmission systems of the Taiwan Power Company (TPC) during the 2000-2004 period. In the first stage data envelopment analysis (DEA) is used to measure the relative efficiency of six electricity transmission districts. This study constructs four DEA models, according to the input categories of cost, equipment, quality, and all of the above. In the second stage a Tobit regression is used to find the effects of environmental variables on efficiency scores. Finally, the Malmquist productivity index is used to compute the longitudinal total-factor productivity (TFP) changes. Our major findings are as follows: 1. Some electricity transmission districts that perform well in one model may not perform well in another model. 2. The population density and rate of extra-high voltage customers have positive impacts on the efficiency of a transmission system. 3. The rate of underground cables has a positive impact on efficiency in the quality model but a negative impact on efficiency in the cost model. 4. Their average accumulative growth rate of TFP is up to 7.15%. 5. Their TFP growth is mainly due to technology innovation.

碩士
國立高雄第一科技大學
金融營運所
91
The purpose of this study is to explore the changes of operating efficiency of banks inside and outside the financial holding company before and after entering WTO officially between 2001 and 2002. We adopt the viewpoint of Intermediation Approach to regard the bank as agency institution providing financial services. We select deposit, interest expense, salary expense, and fix assets as input variables. Loans, interest income, non-interest income, and the amount of invest as output variables. We examine operating performance, the changes of productivity, and efficiency stability of 12 banks inside and 39 banks outside the financial holding company by means of DEA, Malmquist-Index analysis and Window analysis. Empirical results of cross-section analysis conclude that operating efficiency of banks inside the financial holding company has been improved obviously after entering WTO officially in 2002. The major reason comes from the raise of scale efficiency but not pure technical efficiency. Operating efficiency of banks outside the financial holding company also has been improved obviously but due to the raise of both scale efficiency and pure technical efficiency. Empirical results of vertical-section analysis conclude that increasing productivity of banks inside and outside the financial holding company after entering WTO officially in 2002. Increasing productivity can be referred to increasing technical efficiency and productive technique, and the overwhelming majority is due to increasing productive technique. Besides, banks inside the financial holding company is better than outside in operating efficiency and stability. In conclusion, the policy of financial holding company is efficient. Whether banks inside the financial holding company or not, their operating efficiency has been improved. The establishment of financial holding company urges banks inside to improve efficiency but also outside. That proves the competition aggravation of overall circumstance results in average increasing efficiency of overall industry.

碩士
輔仁大學
科技管理學程碩士在職專班
99
As New Taiwan Dollar and labor and land costs kept appreciating, and the labor consciousness’s rising in the middle of 1980s, the shoemaking industry began to explore its territories overseas. The providers of raw materials like leather followed and moved their producing base overseas as well, and this increased overseas producing rate. However, as the prospering of the local economy, the previous benefit base of initial investment to the local overseas producing base gradually vanished and the profit shrank. In this challenging business running environment, the business owners faced a critical lesson: How to improve their competitive strength in leather production, management and operation aspects? As economy and population of every country in the world grow, the requirement and consumption of shoe products presented a non-stopped growing trend. Due to the impact of financial tsunami happened in 2008, the requirement from the customers increased but the selling price didn’t. And, because the pressure came from the increasing cost of the raw materials, the leather producing industry faced a question: How to increase production and management efficiency, and the competitive strength of this industry? Came from Toyota’s “Lean Production”, the related documents offered many examples which applied “Lean Production” to a variety of industries, such as in the industry of car, electronics, construction, general production, mechanical electronic related ones and logistic. They are all examples that take good use of Toyota’s “Lean Production” in their own industry and improved the producing efficiency of their business. This study takes leather industry as the case study to investigate the important index changes before and after “Lean Production” was introduced to the industry, and to analyze what the improvements are and the possible effects of the producing efficiency of the leather industry. The study also attempts to search how to carry out “Lean Production” and the efficiency after it was put into practice, and to find out the main inner causes of waste in leather industry. The propose of this study is also to find out the ways to reduce the cost wasting, to shorten the production period, to increase the flexibility of good delivery, to minimize business management factors such as inventory, and to rise the efficiency of internal management of a business and to gain the substance of operating benefit.

碩士
東海大學
企業管理學系碩士班
100
Under the era of prosperity of global information and quick environment change, the customer pays more and more attention to the customization and service. The product is produced based on small lot size instead of mass production. This can be considered as a big challenge for traditional suppliers since the market change is so quick and hard to predict. Moreover, because of the short life cycle of product, if the supplier is able to provide the customer more diversified product and service and can also reduce its inventory and increase its turnover rate of product, it can further create its unique talent in order to increase the competitive advantage of company. This research takes S company of furniture industry as example. The bullwhip effect is reduced by using the management style of supply chain, in which it is involved in shortening the lead time, reducing the inventory cost and providing a process of iterative predictor. Furthermore, it probes how a single product applies different prediction method to reduce the bullwhip effect under an uncertain demand of supply chain. For the small lot but customized products, the furniture industry finds out the best inventory management strategy of supply chain to shorten the lead time in order to increase the inventory benefit of whole supply chain. This research chooses the time series methods to predict the demand of customer. During the researching process, the inventory control and lead time are also the factors that will influence the whole supply chain. The bullwhip effect and the forecasting can reduce the error can be reduced to reach the inventory real prediction. However, we find that the inventory descent of the moving average method and exponential smoothing method is limited. If with the mechanism of safety stock and the order correction used by retailer, the out-of-stock can be avoided, however, such correction may restrain the quantity of out-of-stock, but the multi-period mass inventory may occur and the variation of inventory will be increased as the delay probability is high and delay time is long. It is proved that the shortened lead time will reduce the variability of whole system. The inventory will be reduced as the variability is decreased and this can reduce the bullwhip effect effectively.

碩士
義守大學
企業管理學系
102
Bac Quang Electricity is one of the largest branches of Ha Giang Province Electricity Company. Bac Quang Electricity provides a range of electricity services as well as fulfills functions and tasks given by Ha Giang Electricity Company. The branch now has placing more and more dominant investments in efficiency in customer service, which is known as the best way to increase profit of the branch and the company. With the rapid growth of economy as well as the demand for electricity, Bac Quang Electricity is facing many opportunities and difficulties for expanding plan to reach to the top of market. In this context, the study is written with focus on factors that impact directly to efficiency in customer service in Bac Quang Electricity Company. The main factor is the quality performance which creates customer satisfaction and therefore leading to repurchase loyalty that could be translated as efficiency. To investigate those impacts, quantitative research is applied with three data analysis techniques, including descriptive statistics, reliability analysis of the survey scale, and linear regression for hypothesis testing.

碩士
國立東華大學
企業管理學系
99
Over the past decade, along with the environmental concern and green awareness, devoting to improving the efficiency of the using of energy has been one of the worthwhile goals for not only improving people’s quality of life but for protecting the environment. Among many important energy saving technologies in 21st century, LED (Light Emitting Diode) technology is famous due to its specific characteristics of luminous efficiency, small size, long lifetime, environment-friendly, etc. Thus, LED becomes the focus of the world light industry. This thesis studies the LED industry in two folds. First, the development of the LED industry in the world is revealed with a center of attention in Taiwan’s LED industrial. Second, a Taiwan’s LED package manufacturer is selected as a case study company to explore the production efficiency of the company. This research summaries a few very important characteristics of the LED industry as well as the case company. After relevant data collection and analysis, LED could be made in widely different types, wavelength, and luminance to seize the opportunities in different market sector. As a result, customers’ orders play a dominant role when the products come to LED specification and all of these characteristics have lead manufacturers to adopt make-to-order policy and setup wide product spectrum to satisfy customers’ demands. To study the production efficiency of the LED package manufacturers, this research adopts a widely utilized methodology -- Aggregate Production Planning (APP) to the case company. After studying the demand patterns and production processes of the case company, this research identifies 19 aggregated products from 475 products demanded within a 12-month period, and classifies all the machines of the case company into 10 product processing groups. Then, by using APP methodology, some possible allocations of manufacturing resources and implications can be obtained. In terms of a make-to-order manufacturer, to sustain competitive advantage in the intensive competition environment worldwide, production planning for make-to-order strategy could be possible to allocate the resource consideration. But with the make-to-order strategy and wide product spectrum for customers’ diversity demands, demand uncertainty could be one key factor that makes resource allocation more difficult.

碩士
國立高雄應用科技大學
工業工程與管理系碩士班
102
The purpose of this study wants to enhance the operation flow in the dishwashing workplace by method of work study and estimate cumulative Musculoskeletal Disorders on different flow. The Study Method has using flow diagram, Multi - Man - Machine Chart to overall Review handling distance of Process , Workstations Moving flow, and staffs working utilization, and enhance each item by ECRS. The other Study Method are using OWAS and RULA to estimate and decrease accumulated Musculoskeletal Disorders in the workplace. The result of this study on this case of A Company: 1、The new Work flow improvement for the Total process time from 59262s to 27660s (Cost Down 47%) , the Total Manpower improve from 7 to 4(Cost Down 43%), Total work efficiency improve from 75% up to 90% (increase 15%) . 2、The Work Flow Distance improve from 9610cm to 7230cm, Total saving 2380cm(Down Rate 42%). 3、Using assist frame is significant to decrease accumulate Musculoskeletal Disorders in the workplace. The Soak Stage risks level of AC3 from 3% to 0% and level of AC2 from 68% to 23%. The Packing Stage risks level of AC3 from 13% to 0% and level of AC2 from 41% to 27%. The Quality Stage risks Level from AL2 become to AL1.

碩士
國立聯合大學
經營管理學系碩士班
105
In this study, we computed the operational efficiency for the clothing company listed in Taiwan during 2013-2015 with Data Envelopment Analysis (DEA). Three input items, such as operating cost, operating expenses and the number of employees, and four output items such as financial ratios of inventory turnover rate, total asset turnover rate, sales turnover rate and return on assets are used. DEA models include the input and output orientation with constant and variable scale return, their cross efficiency models, as well as the non-oriented dynamic model are considered. We evaluated eight listed companies including Carnival Industrial Corporation, Nien Hsing Textile Corporation, Tex-Ray Industrial Corporation, Chang-Ho Fibre Corporation, Eclat Textile Corporation, Makalot Industrial Corporation, Roo Hsing Corporation, and Hakers Enterprise Corporation. The empirical results show that values of operating efficiency from models of variable return to scale are higher than that from models of constant return to scale. Powers of discrimination with models of constant return to scale are stronger than that with models of variable return to scale. Operating efficiency of year from high to low are 2013, 2015, and 2014. Ranking by operating efficiency of eight companies varied by models, but only Hakers Enterprise Corporation is efficient of all models. Finally, we analyzes the relationship between earnings per share and efficiency values of models, and the relationship between capital and efficiency values of models. We find that earnings per share have negatively correlation with efficiency values of constant return to scale models, but have positively correlation with efficiency values of variable return to scale models. Capital have negatively correlation with efficiency values of all models, that is, the larger the company size is, the lower efficiency value is. Keywords: Data Envelopment Analysis, Clothing Company Listed in Taiwan, Operational Efficiency

碩士
僑光科技大學
財務金融研究所
105
This paper mainly analyzes the operation and profit of the financial holding company by the two-stage data envelopment analysis, and discusses the management efficiency of the financial holding company with the Boston matrix. In accordance with the financial holdings of the parent company is divided into insurance, securities and banking; in addition to government shares share of Pan-public financial holding company and non-pan-common financial holding company. The empirical results are as follows: (1) In the operational efficiency part, the performance is better for the Fubon Financial Holding Company, Cathay Financial Holding Company and CTBC and Financial Holding Company. (2) In the profit efficiency part, the performance is better for the Hun Nan Financial Holding Company, Fubon Financial Holding Company, Cathay Financial Holding Company and CTBC and Financial Holding Company. (3) Financial holding companies are better performing both in terms of operating efficiency and profitability. (4) In the part of operational efficiency, the efficiency of non-pan-public financial holding companies is better than that of pan-public financial holding companies; and in the part of profitability, the same effect is achieved with operational efficiency. (5) There are four financial holding companies in the star business; 3 in the financial holding company in the Taurus business; 4 in the financial holding company in the cause of the problem; 4 in the financial holding company in the recession.