Using Data Envelopment Analysis to Assess the Performance of Customs Offices

• Main Authors: Liang-Chun Chen, 陳亮君
• Other Authors: Dr.Wern-Kueir Jehng
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/72795638610884429744

碩士 === 國立高雄應用科技大學 === 工業工程與管理系 === 99 === In recent years, Data Envelopment Analysis (DEA) has been widely used in different fields, indicating that DEA is now considered an effective way to assess organizational effectiveness, particularly for the non-profit sector. This study attempted to use DEA to assess and evaluate the operating efficiency of the four Customs Offices within the Taiwan region in the past five years (from 2005 to 2009). In accordance with the "Customs Act", "Customs Anti-smuggling Act" and related regulations, and the goal of "Implementation of No-barrier Customs Clearance", this study performed an evaluation of efficiency based on the number of Customs officers and funding as inputs, and tariff revenue, the number of smuggling cases discovered, and import and export declaration time for customs clearance as outputs. This was done to assess the overall efficiency, pure technical efficiency, and scale efficiency of the Customs Offices, and by using the slack variables to aid in the understanding of their improvements, this study hopes to improve the Customs’ administrative efficiency and organizational management. The results show that: Keelung Customs Office needs to strengthen its investigations of anti-smuggling cases, and accelerate its import and export declarations to improve the efficiency of customs clearance. The main operation of Taipei Customs Office involves air cargo, and it clearly requires greater improvement compared to general exported goods and sea cargo in terms of the clearance time. The overall efficiency of Taichung Customs Office is superior to other Customs Offices; however, the number of anti-smuggling cases investigated seems insufficient compared to the other Customs Offices, and stronger investigative capabilities are required to improve efficiency. Regardless of overall efficiency, pure technical efficiency or scale efficiency, Kaohsiung Customs Office performed poorly, and its performance lagged behind the other Customs Offices; therefore, it should strength its customs duty collection so as to increase efficiency, and it needs to increase the speed of import and export declarations of customs clearance, especially export declarations. This study provides the competent authorities with an approach to understand the overall administrative performance of the four Customs Offices and serves as a reference, so that improvements can be made in the direction of better efficiency.