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公營企業經營績效分析 = Analysis of the operati...

國立高雄大學經營管理研究所

公營企業經營績效分析 = Analysis of the operating performance of state-owned enterprise：A case study of Taiwan Tobacco & Liquor Corporation : 以台灣菸酒公司為例

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Analysis of the operating performance of state-owned enterprise：A case study of Taiwan Tobacco & Liquor Corporation
副題名:	以台灣菸酒公司為例
作者:	李薇芝,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2012[民101]
面頁冊數:	103面圖，表格 : 30公分;
標題:	DEA
標題:	DEA
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/90018763712261388022
附註:	參考書目：面87-90
附註:	附錄：1.台灣菸酒公司組織架構圖；2.文獻探討整理表
其他題名:	以台灣菸酒公司為例
摘要註:	近來「油電雙漲」的決策使得中油、台電經營嚴重虧損問題浮出檯面，社會大眾將矛頭指向公營企業過高的人事成本及經營績不彰等問題。每當公營企業的經營績效遭受質疑時，民營化是重要的討論議題之一。近代公營企業民營化自1979年始於英國佘契爾夫人，臺灣自1989年揭櫫公營事業民營化政策，即積極推動公營企業民營化。雖然一般相信公營企業民營化可以效提升經營績效，然而相關的研究結果卻呈現不一致的結果。反對民營化之學者指出，公營企業的目標為社會福利極大化，此非追求利潤極大化之民營企業可達成。台灣在2002年加入WTO時，被迫做出承諾將米酒稅大幅調高到和歐美烈酒類似的標準，導致私劣米酒充斥市面，直到2010年9月才將米酒大幅調降為25元。政府目前規劃將隸屬於財政部之台灣菸酒公司民營化。由於台灣菸酒公司正處於民營化與否的關鍵時刻，極需進一步之分析與研究。本研究將應用DEA分析台灣菸酒公司所屬之100個營業單位之群體績效。本實證顯示，研究期間平均總要素生產力變動指數呈現成長，並且本研究樣本產業類型與一般政府單位及公營事業有所區別，其屬公營企業中營利為導向之企業，在社會福利極大化的考量下，若能採取部份民營化經營，不僅能夠增加管理彈性，相信其績效表現會較目前更好。 The recent policy of markup in oil and utility has disclosed the difficulty in serious deficits of operation both in CPC Corporation and Taiwan Power Company, which arouses the complaints from the public about the problems of over high personnel cost and mediocre performance in the public-owned business. Whenever the operation performance of public-owned business is called in question, the privatization has always become an important issue. The recent privatization of public-owned business began in 1979 by Margaret Thatcher in U.K. Taiwan has been engaging in making the relevant policies since 1989, and actively promoted the privatization of public-owned business. Generally speaking, it is believed that the privatization of public-owned business can efficiently enhance the operation performance, but the relevant research results do not reach the same situation. The goal of public-owned business is to maximize the social welfare in coordination with government policy to change the social welfare. It is not the function that the privatized business which pursues the maximized profits can reach. By the time Taiwan joined WTO in 2002, Taiwan was forced to make commitment to increase the tax of rice wine and reach the standard similar to that of liquors in Europe and America, which leads to the flood of rice wine in the market and further arouses the complaints from the public. Until September, 2010, the price of rice wine was reduced to 25 dollars per bottle. So far Taiwan government has been attempting to privatize the Taiwan Tobacco & Liquor Corporation subordinate to Ministry of Finance. Because the Taiwan Tobacco & Liquor Corporation is on the crucial point of privatization, deeper analysis and research are both necessary. This research will take well advantage of the method of DEA to analyze the performance of 100 operation units in Taiwan Tobacco & Liquor Corporation. The result shows in these five years, the TFPCH had shown growth. The TTL is the profit-oriented industry, the kind of the industries of TTL is different from the units of government. Hence, considering the maximization of social welfatre, if TTL can adopt the partial privatization, the performance is better than present.

公營企業經營績效分析 = Analysis of the operating performance of state-owned enterprise：A case study of Taiwan Tobacco & Liquor Corporation : 以台灣菸酒公司為例
李, 薇芝

公營企業經營績效分析 = Analysis of the operating performance of state-owned enterprise：A case study of Taiwan Tobacco & Liquor Corporation : 以台灣菸酒公司為例 / 李薇芝撰 - [高雄市] : 撰者, 2012[民101]. - 103面 ; 圖，表格 ; 30公分.
參考書目：面87-90附錄：1.台灣菸酒公司組織架構圖；2.文獻探討整理表.
DEADEA

公營企業經營績效分析 = Analysis of the operating performance of state-owned enterprise：A case study of Taiwan Tobacco & Liquor Corporation : 以台灣菸酒公司為例
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