在廿一世紀的今日，積體電路產業為適應激烈的競爭環境，已發展出高度垂直分工的製造方式，因此，企業為求生存與獲利，必須提升自身的競爭優勢。我國的封測業者為了維持在產業供應鏈中關鍵角色的地位，皆已積極投入新產品之開發與新技術製程之研發，但企業終究以獲利為目的，企業資源的投入必須要能取得實際的效益，因此為了要能有效地評估投資的成效，發展出適當的績效評估工具是有其必要的。
本研究選定台灣股票公開發行之13家封測公司為研究樣本，以其2006-2008年期間的財務報表為資料基礎，先透過平衡計分卡(Balanced Scorecard, BSC)的四大構面分析決定績效評估之變數，再運用資料包絡分析法(Data Envelopment Analysis, DEA)計算公司間相對效率，最後利用麥氏生產力指數(Malmquist Producitivity Index, MPI)衡量不同時期的總要素生產力變化(Total Factor Productivity, TFP)，其結果將可做為相關公司經營效率改善之參考。經實證分析結果顯示，封測業近三年總效率平均值以E公司、G公司、H公司、L公司表現最為優異，3年效率值為1；至於F公司平均值0.460表現最差。封測業近三年總要素生產力變動指數(Total Factor Productivity﹐TFP)平均為0.932，顯示產業生產力總平均衰退6.8%，若依廠商總效率平均值大小與平均生產力變動大小組合，可分類為四大類型，其中高效率與高生產力的公司為B公司，而低效率與低成長的公司為A公司、F公司、I公司、J公司與M公司，處於劣勢，需同時改善效率與提升生產力。
有鑒於研究發展對高科技產業的重要性，特別針對研發支出對封測公司營收的貢獻，以及對技術效率與規模效率的影響作探討，結果得知封測產業公司當期至落後二期之研發支出，將創造當期營業淨利之效益佔銷貨淨額的比率平均為2.59%，並發現研發投入對純技術效率呈正向顯著的關係，而對公司規模效率卻有顯著負向關係，整體而言研發對封測業的技術效率呈現顯著正向的貢獻(提升3.48%)。

Nowadays in 21st century, in order to survive the violent competition, the IC industry has developed highly vertically integrated manufacture flows. Therefore it’s necessary to strengthen its own competitive advantages in order to survive and make money. The IC Assembly & Testing companies in Taiwan have actively devoted themselves into the development of new products and R&D of new manufacture technology in order to sustain their positions in the industry’s supply chain. After all, the existence of an enterprise is for making money, which means the resources input need to bring back actual benefit. So, in order to effectively evaluate the ROI, it must create an adequate evaluation tool.
The research here has selected 13 Taiwan’s local publicly traded IC Assembly & Testing companies and used them as the research sample. We took their financial reports from 2006~2008 as a data base and then came up with Achievement Evaluation Variables from the 4 dimensions of BSC, calculated the relative efficiency among those companies by DEA, and finally by adopting MPI, Malmquist Producitivity Index, we were able to evaluate the TFP, Total Factor Productivity, in different stages. The outcome obtained here could be utilized for operation efficiency improvement.
As proved by the result of the empirical analysis, in IC Assembly & Testing Industry, companies which have best averages of total efficiency (=1) in the last 3 years are E、G、H、L, and F’s average of its total efficiency is only 0.460,which is the lowest value. The TFP of IC Assembly & Testing Industry from the last 3 years is averagely 0.932, meaning the total productivity of the industry has declined 6.8%. If the matrix is formed by combinations of the average of a company’s total efficiency and the average of a company’s TFP, then we’ll have 4 categories in the matrix, where we have found B in the “High Efficiency & High Productivity” category, while A、F、I、J﹐and M are found in the “Low Efficiency & Low Productivity” category where improvement in efficiency and productivity is required.
Because R&D plays an important role in high technology industry, here we particularly probed into what contribution could be made by R&D and what effect from R&D would have on the scale efficiency. The result is as follows: The R&D expenditure happened in current stage and the next 2 stages would create a net profit benefit, which occupies averagely 2.59% in net sales. Also we found out that R&D input has a prominent positive relationship with pure technology efficiency while it has a prominent negative relationship with the scale of the company. Overall, R&D provides a positive contribution towards IC Assembly & Testing Industry’s technology. (3.48% up)

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