由於臺南市大眾運輸使用率偏低，居於五都之末，故本研究欲探討臺南市公車產業之投入與產出之關係，藉由瞭解臺南市公車產業的成本結構與經濟特性，進而分析產業與經營效率。
本研究將建構超越對數成本函數（Tranlog cost function）之模型，以2006年至2011年之營運月資料，探討臺南市區公車，包含三家客運公司與整體市區公車之成本函數與經濟指標，進一步分析要素價格彈性、密度經濟與規模經濟等特性。
實證研究結果顯示，要素價格彈性，不論是個別客運業者或是整體臺南市區公車，影響最大的部分是勞動要素價格，其次是燃料要素價格，接著是資本要素價格與維修要素價格，顯示各項要素對總成本之影響程度與關係。
而規模經濟指標，顯示高雄客運屬於規模報酬遞增階段，應擴張經營規模，使得平均成本隨著產出增加而減少；而興南客運由規模報酬遞減到現在是屬於規模報酬遞增的階段，亦可經營規模使經營更有效率；然新營客運為規模報酬遞減的情況，應該縮小其營運規模，以達到規模經濟；最後，以整體臺南市區公車的角度而言，呈現固定規模報酬的階段，顯示可藉由個別客運公司的微幅調整，使三家客運公司以及整體產業都達到規模經濟。

Owing to the low transit usage rate of Tainan City, this study investigates the relationship between the inputs and outputs of the Tainan city bus industry. By understanding the cost structure and economic characteristics of the Tainan city bus industry, and then analyzes the industry characteristics and operational efficiency.
This research will construct a Translog cost function model, through the monthly data from 2006 to 2011 of Tainan city bus industry, contains the three bus companies and the cost function of the overall Tainan city bus with economic characteristics , further analysis of the elements of elasticity, economies of density and economies of scale.
Empirical studies show that the price elasticity of elements, whether individual bus companies or the overall Tainan city bus, affecting the largest part of the labor factor prices, the fuel prices, followed by the capital prices and then the maintenance prices, display the impact of all elements to the total cost.
Economies of scale indicates the Kaohsiung Bus belong to the stage of increasing returns to scale, it should expand the scale of operation, so that the average cost can reduce with the increase in output﹔Singnan Bus was decreasing returns to scale, but now it occurs increasing returns to scale, it can also increase the scale of operation makes the operation more efficient﹔however Singing Bus is decreasing returns to scale, should reduce the size of its operations in order to achieve economies of scale. Finally, the overall Tainan City Bus showing constant returns to scale reveals that it is in a good condition, as long as each company adjusts slightly.

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