鋼鐵產業在經過1996~2001年間最長的一次景氣低迷期後，誰也沒料到會在2002年後迅速復甦，並在2004年初創造前所未有的需求量與高價位。依據IISI(國際鋼鐵協會)之預測，在未來幾年，由於大陸與印度的經濟發展，鋼鐵業仍然是傳統產業中具有穩定成長的行業。台灣在世界鋼鐵產量之比重目前僅佔2%，但在世界排名卻佔第12位，在亞洲地區，僅次於大陸、日本與韓國。
　　面對未來鋼鐵的需求與成長，不管國內外在最近均有各項投資計劃。依據景氣循環，每個行業會在3~5年感受到一次的繁榮與哀退。為了因應不景氣時期的考驗，或在景氣好時把握獲利機會，企業必需了解本身的經營績效與同業間的差異，並設法提升自己的經營績效。
　　本研究採用資料包絡分析法(DEA)，對18家鋼鐵廠(含國內12家及日本韓國6家)進行經營績效之評估：選擇各公司之員工人數、總資產、原料用量及加工成本做為投入項目，而以營業額及稅後盈餘做為產出項目，經由DEAP軟體之運算，得到各廠家之效率值分析結果，包含效率單位之分類，各廠家之最佳投入量與改善量。為使分析更為可靠亦進行敏感度分析。
　　經營績效之評估除由DEA方法做有形之數字評估外，亦藉由專家訪談尋找無形之影響因素，包括管理、業務、財務及領導人等之關係。綜合本研究之結果獲得以下之結論：
1. 我國鋼鐵業有一半左右仍具有國際競爭力，唯企業經營
不進則退，仍應不斷成長與改善才能面對未來的競爭並
獲取更大的利潤。
2. 投資鋼鐵業(電爐煉鋼廠)必需考慮產品結構並依據本身
能力及市場分析決定生產規模。
3. 要獲得良好的經營績效需具備之條件有：生產效率佳、
採購之判斷與決策、銷售制度與風險預知、健全的財務
與優質的領導人等。

　　After the severe recession in 1996-2001, the steel industry demonstrated an impressively strong rebound in 2002, and it further reaches unprecedented high demand and price in 2004. According to the prediction by IISI, in consideration of economic booming in mainland China and India in next few years, the steel industry is expected to enjoy stable growth in the near future. Taiwan steel production accounts for 2% among the worldwide capacity, and ranks the 12th, following after mainland China, Japan and Korea in Asian region.
　　Numerous investments are planned in both Taiwan and overseas to cope with the rising demand and growth of steel in the future. It is observed that a cycle of rise and fall will occur in every industry. To encounter the challenge in recession, or to seize the right opportunity in the boom, every corporation must understand their differentiation from other competitors, and strive to improve their performance.
　　With application of Data Enevelopment Analysis (DEA) approach, this study conducts performance analysis among eighteen steel mills, which consists of twelve in Taiwan, and six in Japan and Korea. The input factors include the number of staff, total assets, raw material usage and processing costs; the output factors are total revenue and net profit after tax. While interacting the above factors and calculated by DEAP, performance efficiency results for each steel mills are measured, including category of efficiency unit, the best inputs in each steel mills. A sensitive analysis has also been conducted to achieve more accuracy.
　　In addition to measurement from DEA analysis, performance analysis are also associated with other intangible factors, such as management, sales team, financial and leaders. The outlines of conclusion drawn from the study are as follow:
1. Around half of steel mills in Taiwan are very
competitive worldwide. However, to cope with the
fast shifting environment, continuous
improvement and growth is the only way to
survive and make profit in the future.
2. Investment of steel mills should consider
product mix, and determine the scale of
production output based on existing capablity
and market analysis.
3. The essential criterion to achieve better
performance comprise satisfactory production
efficiency, purchase policy, sales system and
risk estimate, solid financial structure,
excellent leader, and so on.

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