我國資訊服務業經營績效特性之分析──以系統整合業為例

Evaluating Efficiency of Information Technology Companies – A case Study of Listed System Integration Corporations in Taiwan

系統整合產業屬於資訊服務業的一環。依資策會之定義，系統整合（System Integration）為提供客戶一套完整解決方案的資訊系統，乃整合網路、通訊、硬體設備，加上訂製軟體或套裝軟體，技術顧問諮詢與教育訓練等服務，且為上市上櫃為選取對象。以台灣經濟新報資料與公開資訊觀測站為主，收集2010年至2014年的季報財務相關資料，就系統整合業廠商的市場附加價值（MVA）分析比較，再以資料包絡分析法（DEA）對其所投入以及產出變數求其經營績效效率值。本研究中，選取員工人數、研發費用及行銷費用作為投入變數，MVA為產出變數，推導出各家系統整合業者的績效值，再以此績效值進行分析，並對各家廠商主要業務之差異，進行比較分析。最後納入股權結構的董監事持股、十大股東持股比例、經理人持股及用人費用比例為變數，研究分析得到以下幾點結論。（1）員工人數、營業成本、營業費用、皆對MVA有正向顯著關係。（2）董監事持股及十大股東持股對系統整合業績效具有正向的顯著影響。

System Integration belong to Information Services. The study chooses each company’s quarterly financial statements and related information from 2010 to 2014 were collected from the Market Observation Post System and Taiwan Economic Journal Co. according to the definition by Institute for Information Industry. After analyzing and comparing their Market Value Added (MVA), Data Envelopment Analysis (DEA) was conducted to calculate efficiency values. The study selected a number of employees, R&D expenses, and marketing expenses of input variables, with MVA as output variables, to calculate efficiency values for each system integration industry. Then analysis of directors and Supervisors’ Shareholding, manager’s shareholdings and other variables of channel and retail were conducted by analyzing the efficiency values.