台灣自行車產業已經成為全球最重要的成車及零組件供應中心之一。面對著目前全球化大品牌與低價位的衝擊，如何透過優良的營運管理方式，提升業者的經營效率，在營運管理上無疑是一大挑戰。 透過資料包絡分析法(DEA)針對台灣地區巨大、美利達、愛地雅等三家自行車組裝廠進行效率分析，以營業成本、資產總額、推銷費用作為投入變數，營業收入作為產出變數。而後透過效率分析、差額變數分析及敏感度分析，使經營者能夠瞭解所投入的資源分配與運用是否有效率，以及作為決策時的參考。 實證結果發現，相對無效率的決策單位(DMU)，應以改善營業成本、管理及總費用與推銷費用等變項為其重點。企業之投資變數中，營業成本及推銷費用的敏感度較高，若去除此兩項指標會大幅降低大部分DMU 之效率值，顯示此兩項為衡量效率之關鍵因子並為其優勢項目。 Taiwan's bicycle industry has become one of the most important global supply centers of bicycles and its components. Certainly it is a big challenge that How to improve the management efficiency and the impact of global brands and low price products in the world. This research aims at analyzing the business efficiency in Taiwan for three bicycle assemblers, GIANT , MERIDA , IDEAL ,application data envelopment analysis (DEA) Input variables include the operating costs, administrative expenses, selling expenses, operation income as Output variables. Through Efficiency analysis, Slack Variable Analysis (SVA) and sensitivity analysis, the enterprise management will know they investing resource distribution and operation are effective or not, which as a reference for decision-making. The empirical results showed that the relative inefficiency of the Decision Making Unit (DMU) should increase the operating costs, administrative expenses and selling expenses. Both operating costs and selling expenses variable of investment of enterprise are more sensitive. If ignore both variable, will significantly reduce the efficiency value of the most DMU, which reveal both variable are key factor to measure enterprise efficiency value.
