本研究使用不同案例的營運資料為基礎，評估台灣海運承攬運送業之營運績效。本研究相關的投入與產出變數都是企業營運過程中發展與規劃之資訊。首先使用資料包絡分析法(data envelopment analysis, DEA)以計算這些案例各航線營運之相對效率值，進行各航線、航區、季節與整體效率值分析，並執行差額變異分析與敏感性分析。此外，本研究亦檢驗相對效率、企業環境因素與獲利性間之關係，以瞭解臺灣海運承攬運送業整體營運績效。
研究結果指出，相對效率、企業環境因素與獲利性有其關係存在。以航區而言，相對效率和航區有顯著的差異；在臺灣較近的航區如大陸、香港與近洋相航區和遠洋航區及其他航區相較之下，都有較高的相對效率值。就季節而言，除了第一季的純技術效率與規模效率比第二季較好外，技術效率值與季節就無顯著關係。在各季節中，較低的效率值可能來自無效率的純技術效率及規模效率，或兩者同時無效率。此外相對效率、資金成本與獲利性之關係結果顯示，在較高的技術效率、純技術效率、規模效率及較多的資金成本下，則有較佳的獲利性。有較多的資金成本，則不一定有較高的技術效率與純技術效率。

This study evaluated the operational performance of Taiwan ocean freight forwarder based on the business operating data from different Illustrated Cases. The related input and output variables in this study are all developed and planned from the business operational process. First, the data envelopment analysis be used to calculate the relative efficiency for all shipping lines, then based on the efficiency value to analysis the operational performance of all kinds of shipping line, oceanic region, season and overall, we also applied the slack variable analysis and sensitivity. Further, the relationship between the relative efficiency and enterprise environmental factors and profitability also were examined to understand the overall operational performance. 
The results indicated that are existed the relationship among the relative efficiency, enterprise environmental factors, and profitability. In terms of oceanic region, the relative efficiency value differs significantly between varieties of oceanic region; the nearby oceanic region such as Mainland China and short-sea had the higher relative efficiency than deep-sea and other regions for ocean freight forwarder in Taiwan. In terms of season, excepting the technical efficiency, the first season’s pure technical efficiency and scale efficiency are better than the second season. The lower efficiency seasons could be from either inefficiency pure technical efficiency or inefficiency scale efficiency or can be both. Besides, the relationship among the three kinds of relative efficiency, the cost of capital, and profitability that showed the higher the technical efficiency, pure technical efficiency, scale efficiency, and the more the cost of capital, the better profitability. The more cost of capital, not yet the higher technical efficiency and pure technical efficiency.

CONTENTS
CHINESE ABSTRACT………………………………………………… Ⅰ
CHINESE ABSTRACT………………………………………………… Ⅱ
CONTENTS …………………………………………………………… Ⅲ
LIST OF TABLES …………………………………………………… Ⅳ
LIST OF FIGURES ……………………………………………………Ⅴ
Chapter 1 Introduction  ………………………………………… 1
1.1 Research background and motivation  …………………… 1
1.2 Research purpose  …………………………………………… 2
1.3 Dissertation organization ………………………………… 4
Chapter 2 Literature review …………………………………… 6
2.1 Performance evaluation  …………………………………… 6
2.2 Methodology…………………………………………………… 10
2.3 The ocean freight forwarder industry and data
    selection……………………………………………………… 20
2.4 The statistical analysis method………………………… 26
Chapter 3 Ocean freight forwarder performance evaluation
          based on each month period   …………………… 27
3.1 Illustrated Case Company (Company F) ………………… 27
3.2 Case Company (Company F) research overview ………… 28
3.3 Research hypotheses………………………………………… 29
3.4 The relationship of variables…………………………… 31
3.5 The empirical analysis and results …………………… 32
Chapter 4 Evaluating the operational performance based on
          each quarter period………………………………… 47
4.1 Illustrated Case Company (Company K) ………………… 47
4.2 Case Company (Company K) Research overview ………… 49
4.3 The empirical analysis and results …………………… 50
4.4 The identified factors and business operational
    performance…………………………………………………… 62
Chapter 5 Conclusions and further research ……………… 64
5.1 Conclusions ……………………………………………………64
5.2 Research limitation and further research …………… 65
References  …………………………………………………………67
LIST OF TABLES
Table2-1 The measured indicators of business performance… 8
Table2-2 The summarized of input and output variables…… 25
Table3-1 Pearson’s correlation coefficient of input-output
         variables……………………………………………………31
Table3-2 The summarized of the relative efficiency, return
         of scale, and slack analysis………………………… 34
Table3-3 The relative efficiency of each shipping lines… 39
Table3-4 The relationship of operating region and relative
         efficiency………………………………………………… 44
Table3-5 The relationship of season and relative
         efficiency………………………………………………… 44
Table3-6 The relationship of revenue (high, middle and low
         three groups) and relative efficiency………………45
Table3-7 The relationship of profit margin (high, middle
         and low three groups) and relative efficiency……45
Table3-8 The relationship of revenue (high and low two
         groups) and relative efficiency………………………45
Table3-9 The relationship of profit margin (high and low
         two groups) and relative efficiency…………………46
Table3-10 The correlation between profitability (revenue
          and profit margin) and relative efficiency………46
Table4-1 Descriptive statistics of input-output variables
         ……………………………………………………………… 48
Table4-2 Pearson’s correlation coefficient of variables…48
Table4-3 The analysis of technical efficiency……………… 50
Table4-4 The analysis of pure technical efficiency and
         scale efficiency………………………………………… 52
Table4-5 The efficiency analysis of oceanic region…………53
Table4-6 The efficiency analysis of season……………………55
Table4-7 The descripted of slack variable analysis…………57
Table4-8 The descripted of sensitivity analysis…………… 59
Table4-9 Pearson’s correlation coefficient of identified
         factors………………………………………………………62
LIST OF FIGURES
Figure1-1 Research framework………………………………………5
Figure2-1 Efficiency and effectiveness in management………7
Figure3-1 Case Company overview (Company F)…………………29
Figure4-1 Case Company overview (Company K)…………………49

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