隨著全球通信技術快速的變化，台灣電子通信製造業在全球供應鏈中有重要地位，台灣電子通信企業深耕全球通信設備的研發及製造，產品端包含交換器、路由器、基地台、及智慧相關設備，在全球供應鏈下台灣通信廠商雖然在當中長期獲利，但同時承受了供應鏈波動及技術更換的風險，在2020年至2021年間，台灣通信製造業經歷了疫情爆發、遠距辦公使得市場設備需求大增，後期隨著疫情趨緩設備需求驟降再加上中美貿易所產生的供應鏈重組影響，前期所累積的存貨無法及時消化，因此從2022年至2024年企業開始消化庫存的趨勢對整個通信產業造成衝擊。
本研究以台灣上市電子通信製造業為研究對象，選取34家通信製造商為企業樣本採用SBM模型，針對2020年至2024年五個年度之存貨轉製成品效率進行分析，以不動產、廠房及設備成本做為跨期變數、使用權資產與營業成本為投入變數，再以存貨、商品及製成品與其他收入作為產出變數，評估各樣本企業在供應鏈資源配置與存貨轉化過程中的相對效率表現。
實證結果顯示34家樣本企業五年總效率平均為0.643，整體資源配置效率偏低存在大量進步空間，在2021年因疫情帶動需求而達到最高點，後疫情趨緩連續三年呈現下滑，在投入變數中營業成本效率最為穩定，使用權資產效率為最差持續下跌，顯示企業使用權資產上的配置有待改善，在產出變數中存貨效率最佳代表企業維持著有效的存貨管理，商品與製成品效率為最差是企業改善空間很大的部分，其他收入則是逐年穩定成長顯示電子通信製造產業正在逐漸從代工轉為多元產出的模式。
研究結果顯示效率高低與企業規模無直接關聯，資源配置才是決定效率的關鍵，台灣電子通信製造業的存貨管理能力優於成品交付能力，提升轉換效率是產業目前可以改善的方向，也是目前供應鏈中所遇到問題，本研究觀察期因企業消除庫存的壓力下呈持續下滑，發現存貨跨年度轉化效率與整體景氣存在高度連動關係。

This study evaluates the inventory-to-finished-goods conversion efficiency of 34 Taiwanese electronic telecommunications manufacturers from 2020 to 2024 using a dynamic DEA Slacks-Based Measure (SBM) model. The results reveal a five-year average efficiency score of 0.643, following an inverted U-shaped trend that peaked in 2021 due to pandemic-driven demand and bottomed in 2024 amid inventory destocking pressures.
A critical structural weakness within the industry's supply chain is identified: while firms excel in upstream inventory management (efficiency 0.959), they struggle significantly with converting that inventory into deliverable finished goods (0.809). Quadrant analysis further confirms that high inventory sufficiency does not guarantee effective downstream delivery.Finally, the findings demonstrate that firm size does not dictate efficiency, rather resource allocation capability is the decisive factor. For industry practitioners, the greatest opportunity for improvement lies in bridging the conversion gap between inventory and finished goods, underpinned by robust cost management.

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