| Summary: | 碩士 === 南榮科技大學 === 工程科技研究所碩士班 === 104 === Taiwan's textile industry has long been a pillar of Taiwan’s economy. In the facing with fierce competition in the international market, the operating performance concerns to the overall industry development. In this research, 50 domestic textile listed companies are selected, by collecting the financial statements from 2011 to 2014 and reviewing the literatures, to come out input and output variables for each assessed company. The overall efficiency, technical efficiency, efficiency of scale and remuneration of scale are derived to explore the operating performance for each assessed company by using the operating cost, number of employees, total assets and operating expense items as input variables, and using operating income, net income before taxes as output variables. The related operating performance among the assessed companies is concluded in this research: By using DEA analysis, the decision makers can precisely compare the efficiency and the gap among the companies. In addition, it provides the direction of improvement for the assessed companies to improve the operating performance.
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