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研究生: 邱嘉盈
Yau, Ka Ying
論文名稱: 資料包絡分析法應用於系所效率之評估 – 以某國立大學為例
Data Envelopment Analysis Applied to Evaluate the Efficiency of Departments - Using a National University as Example
指導教授: 楊朝旭
Young, Chaur-Shiuh
學位類別: 碩士
Master
系所名稱: 管理學院 - 會計學系
Department of Accountancy
論文出版年: 2018
畢業學年度: 106
語文別: 英文
論文頁數: 69
中文關鍵詞: 資料包絡分析法績效評估績效資源分配
外文關鍵詞: Data Envelopment Analysis, efficiency evaluation, performance, asset allocation
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  • 本文以台灣某國立大學2016年9個學院及47個系所作為研究目標,並以資料包絡分析法(DEA)評估該校各學院及系院之績效表現。分別以投入導向及產出導向去評估,以教師人數、行政人員數目、支出項、地板面積作為投入觀察項目;以論文發表數、畢業學生數作為產出觀察項目。畢業學生數亦分為有在職專班及沒有在職專班作出分析。DEA結果顯示共4個學院及36系所為無效單位,並作進一步的分析其低效率的原因。根據DEA結果顯示,建議學院和系所需同時增加產量和減少投入以達到有效率。然而,大學對於減少投入有所考量,為達成效率目標的最恰當方式是維持當前之投入水平,並超額增加。而更多結果顯示,在職專班對績效有直接影響,因為畢業人數數量會受在職專班人數而增加。此論文亦為學校管理層及教育局提供末來政策和資源分配之參考。

    This study evaluates each college and department of a national university using a data envelopment analysis (DEA). Using data from 2016, 9 colleges and 47 departments are evaluated using both input- and output-oriented methods. The results show that most of the colleges and departments are inefficient. This study provides a further analysis and breakdown to determine the reasons for inefficiency. Based on the DEA results, it is recommended that the colleges and departments increase output and decrease input simultaneously. However, universities are concerned about cutting resources, and the most appropriate way to do this is by keeping the current level of input and increasing the output more than recommended. In addition, this study also evaluates the impact of adding in-service programs. The results show that in-service programs have a direct influence on efficiency. This study also provides information to universities at the management level and to the Education Bureau for future policies and funding allocations.

    ABSTRACT I 摘要 II TABLE OF CONTENTS III LIST OF TABLES IV 1. INTRODUCTION 1 2. LITERATURE REVIEW 2 3. RESEARCH METHOD 4 3.1 SAMPLE SELECTION 4 3.2 RESEARCH METHOD 4 3.3 VARIABLES 5 3.4 DESCRIPTIVE STATISTICS 7 4. RESULTS – COLLEGE-LEVEL ANALYSIS 9 4.1 CORRELATION COEFFICIENT – SPEARMAN 9 4.2 DEA RESULTS 10 5. RESULTS – DEPARTMENT-LEVEL ANALYSIS 21 5.1 CORRELATION COEFFICIENT – SPEARMAN 21 5.2 DEA RESULTS 22 6. CONCLUSION AND SUGGESTION 29 6.1 CONCLUSION 29 6.2 SUGGESTION 29 6.3 LIMITATION 30 6.4 FUTURE STUDY SUGGESTION 30 REFERENCE 31 APPENDIX – DETAIL BREAKDOWN OF INEFFICIENT DEPARTMENT 34

    Thesis Reference
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    Book Reference
    Cooper, W. W., Seiford, L. M., & Tone, K. (2006). Introduction to data envelopment analysis and its uses: with DEA-solver software and references. Springer Science & Business Media.
    Norman, M., & Stoker, B. (1991). Data envelopment analysis: the assessment of performance. John Wiley & Sons, Inc.
    Sunder, S., & Cyert, R. M. (1997). Theory of accounting and control. South-Western College Pub.

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