紡織成衣產業是臺灣重要的產業之一，在全球的紡織品及成衣供應扮演了重要的角色，是全球第七大紡織品出口國，近年在機能性布料的表現方面更是突出，佔據全球逾70%的市佔率。儘管臺灣紡織產業發展已臻成熟，但在滿足顧客需求的同時，如何兼顧極小化投入與極大化產出仍是各家企業致力追求的目標。
本研究旨在以臺灣紡織成衣產業為例，運用資料包絡分析法(Data Envelopment Analysis, DEA)，探討其在2018年至2020年間之經營效率，試圖透過DEA找出數個影響臺灣紡織成衣產業經營績效之變數，以供企業作為績效改善之參考，進而提升整體產業競爭力。
本研究共選取八家(儒鴻、廣越、聚陽、達新、年興、宏遠、南緯、台南)上市紡織成衣製造公司為研究對象，整理過去有關紡織產業文獻中所提及之可作為績效參考的項目，選取負債總額、權益總額、管理費用、行銷費用、員工人數、員工薪資、員工福利等變數作為投入項目，毛附加價值及營業利益作為產出項目，來進行以下研究。
本研究經資料包絡分析法得出結果，紡織成衣業整體效率、配置效率逐年上升，而規模效率2018年至2019年幾乎無變動，而2019年至2020年顯著下降。根據這項研究結果，本研究認為國內成衣製造業者的效率越來越高，配置效率也越來越佳，惟應注意生產規模的控制，準確評估市場產能的方法會是未來成衣製造公司的如何效率再提升的課題。此外，本研究亦發現敏感度最高的投入變數為負債總額與權益總額。
本研究之研究問題為臺灣紡織成衣業績效如何改善，從資料包絡分析的角度切入，了解其投入與產出間的關係，衡量其相對效率，內文第四章詳述各家公司的優化效率的方式，而從整體來看成衣業的配置效率已趨於完善，應將重心改置於如何準確判斷產能，以達到整體效率再提升。而本研究也與先前紡織相關研究得出總資產相關項目：負債總額、權益總額為紡織業效率的重要指標。

關鍵字：紡織成衣產業、經營績效、資料包絡分析法

The textile and garment industry is one of the important industries in Taiwan, which plays a vital role in the global supply of textiles and garments, and is the seventh largest textile exporter in the world. In recent years, Taiwan has been more outstanding in the performance of functional fabrics, accounting for more than 70% of the global market share. Although the development of textile and garment industry in Taiwan has reached maturity, it is still the goal of every enterprise to meet the needs of customers, and at the same time, how to give consideration to minimizing input and maximizing output.

The purpose of this study is to take the textile and garment industries in Taiwan as an example, using Data Envelopment Analysis (DEA) to explore its operation efficiency from 2018 to 2020, and try to find out several variables affecting the operation performance of the textile and garment industry in Taiwan, to provide enterprises with reference for performance improvement, and enhance the overall industrial competitiveness in the long tern.
In this study, eight listed textile and garment companies are selected as the research objects. The items mentioned in the literature of the textile and garment industry that can be used as performance references are sorted: the total liabilities, total equity, administrative expenses, marketing expenses, number of employees, employee salary and employee welfare are selected as the input items, gross value-added and operating profit are selected as the output items to conduct the following research.
This study believes that the total efficiency of domestic garment manufacturers is getting higher and higher, and the technical efficiency is getting better and better. However, the control of production scale and the method of accurately evaluating market capacity will be the subject of how to improve the efficiency of garment manufacturing companies in the future.
The technical efficiency of the garment industry has been improved, and the focus should be on how to accurately judge the production capacity, to achieve overall efficiency and then improve. This study and previous textile related studies also concluded that total assets related items: total equity and total liabilities are important indicators of textile industry efficiency.

Key Words: textile and garment industry, performance evaluation, DEA

INTRODUCTION
The textile and garment industry is a labor-intensive industry, which needs a large number of low-level labor force. In the early stage of national development, it usually focuses on this kind of light industry. It is the beginning of a country's industrial transformation. The finished products of textile industry are the necessities of people’s livelihood. At the beginning, the textile industry in Taiwan shifted from the processing of textile raw materials to the petrochemical industry to provide raw materials. In modern times, it has developed a complete upstream, midstream and downstream textile manufacturing system, and actively developed artificial fibers, mixed various raw materials to develop all kinds of scientific and technological fabrics.
The textile and garment industry in Taiwan is at the mature stage. Developed countries generally continue to compete with higher value-added products. Minimizing inputs and maximizing outputs while meeting customers’ needs is a challenging issue. The twin giants of Taiwan's textile and garment industry, Eclat and MAKALOT, are still outstanding under the global competition, indicating that the textile and garment industry in Taiwan still has its competitive advantage. This study is aim to find a starting point to improve the performance of Taiwan's textile and garment industry through DEA approach and enhance the competitiveness of overall textile industry in Taiwan.

MATERIALS AND METHODS
This study used DEA approach to conduct performance evaluation. Considering the pandemic is not a normal situation, to exclude the influence factors of the Covid-19, the research data in this study are mainly based on the third quarter of 2018 to 2020. The eight listed textile and garment companies are selected as the research objects, including Eclat, Quang Viet, MAKALOT, TAHSIN, Nien Hsing, Everest, Tex-Ray, TAINAN SPINNING. The total liabilities, total equity, administrative expenses, marketing expenses, number of employees, employee salary and employee welfare are selected as the input items, gross value-added and operating profit are selected as the output items.

RESULTS AND DISCUSSION
This study shows that the total efficiency and the technical efficiency increased year by year, but the scale efficiency didn’t change between 2018 and 2019, and decreased by 2020. According to these results, this study believes that the total efficiency of domestic garment manufacturers is getting higher and higher, and the technical efficiency is getting better and better. However, we should pay attention to the control of production scale and the method of accurately evaluating market capacity will be the subject of how to improve the efficiency of garment manufacturing companies in the future.

CONCLUSION
The research question of this study is how to improve the performance of textile and garment industry in Taiwan. From the perspective of data envelopment analysis, understand the relationship between its input and output and measure its relative efficiency. The fourth chapter details the ways of optimizing the efficiency of each company. Overall, the technical efficiency of the garment industry has been improved, and the focus should be on how to accurately judge the production capacity, to achieve overall efficiency and then improve. This study and previous textile related studies also concluded that total assets related items: total equity and total liabilities are important indicators of textile industry efficiency.

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