Analyzing the Impact of Production Technology Efficiency on Expensing Employee Bonus－An Empirical Evidence of Taiwan IC Design Industry

• Main Author: 李庚穎
• Other Authors: 陳永琦
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/96557738932589825436

碩士 === 明新科技大學 === 企業管理研究所 === 95 === The study employed DEA ( Data Envelopment Analysis) to evaluate, after employee bonus being expensed, the possible influences on production technology efficiency of the listed Companies in IC industry in Taiwan. This study surveyed fourteen IC companies from 2002 to 2005 according to classification of economic activities from Taiwan Economic Journal. The Input variables include fixed asset, salary expense, R＆D expense, and operating expense while the output variables consists of net operating revenue and income before tax. This study employed CCR ＆ BCC model to analyze the technical efficiency, pure technical efficiency and scale efficiency of the listed IC companies in Taiwan, along with applying slack variable analysis to determine, after employee bonus being expensed, whether or not the quota needed is in excess between input and output. Subsequently, this study analyzed, by applying Malmqusit productivity Index, the impact of employee bonus expensing on production technology and on productivity index variance. The conclusions support that: 1.The inefficiency exists in the entire IC industry before employee bonus being expensed, while after employee bonus being expensed, the value of the efficiency increased. 2.Regardless of employee bonus expensing, the companies with complete pure technical efficiency outnumbered those with complete technical efficiency, which indicated that the inefficiency of certain companies resulted from scale inefficiency. 3.Under slack variable analysis, the application of employee bonus expensing could bring about a reduction to the input of salary expense, which indicated efficiency; however, it would cause an increase of R＆D expense, which indicated inefficiency. Keywords：Data Envelopment Analysis、expensing employee bonus、efficiency