Summary: | 碩士 === 國立彰化師範大學 === 企業管理學系國際企業經營管理 === 100 === DEA has evolved in recent years as the preferred approach in measuring efficiency for the insurance firms. The accuracy of this approach, however, depends on the proper choice of input and output variables. The objective of this study proposes a stepwise approach to the selection input and output variables for the Taiwanese insurance firms. Using backward selection method, the empirical finding suggests that loans, securities, and real estate are the appropriate output variables, while fixed assets, salaries of sales persons, operational expenses are the appropriate input variables. The group efficiency indexes indicate that on average the domestic life insurance firms outperform the foreign-owned life insurance firms, while the holding company affiliations outperform the independent insurance firms.
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