軍儲作業基金經營效率之研究

• Main Authors: Wu,Chuan-Yuan, 吳泉源
• Other Authors: 李元和
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/04521828488630098423

碩士 === 佛光大學 === 經濟學系 === 95 === ABSTRACT Under the pressure of the authorities and auditing institutes, the management and supervising on soldier save homework is gradually tight. The advantage of soldier save is also gradually loss. The challenge soldier save homework facing is rigorous. If we do nothing to improve and promote the management efficiency, it will result in cutting the staff. Now, how to raise the management efficiency and increase the profit is the important lesson which soldier save homework must face in the future. The study makes use of Data Envelopment Analysis (DEA) to conduct evaluation of management efficiency among the units of 25 soldier save homework. By means of the analysis of DEA, we provide the strategy to improve the operation efficiency. The study analyzes the use of resource in the relative inefficiency soldier save units in order to help them to find the proper method to learn, to measure the operation efficiency, to compare the efficiency, relative efficiency condition, the use of resource, and the strategy of improvement. With the results of the empirical analyses, the inputs and outputs indicate positive relation which corresponds with the demand of DEA model. As for the operation efficiency among the units of soldier save homework, T unit of soldier save homework is the best in overall value of efficiency. There are 19 units（76%）showing that the efficiency value is decreasing gradually in 2005, which indicates the management efficiency goes from bad to worse by degree. The management department should adjust the variables of input to manage to the method of improvement. The reason of inefficiency resulting from the technique, there are 12 units. It being due to the element of scale, there are 13 units. The management department should adopt the improved method in case of different elements. As for the CCR model, M unit has the most times which being consulted among the inefficiency units. As for pure efficiency of technique, W unit has the most times which being consulted and is the benchmark among the inefficiency units. The cut of salary and increasing the service are the best way to improve. The management department should control the two variables strongly to promote the overall efficiency.