本研究針對台灣製造業上市公司，以2006年與2010年兩年樣本期間，衡量產品多角化與國際多角化對生產力的影響，利用資料包絡分析法(DEA)與Malmquist生產力指數(MPI)，探討橫斷面與縱斷面的效率值。研究結果顯示：(1) 2006年至2010年之完全效率單位有增加的趨勢，而生產無效率的廠商主要原因為技術無效率。由於製造技術的快速發展，根據實證結果建議廠商應確保本身的生產技術不斷進步，以達成技術效率，並以生產在最適規模報酬為目標，達到配置效率。(2) 不同多角化程度之廠商平均效率值有顯著不同，顯示不同程度的多角化對於績效的影響有所差異。產品多角化程度最高層級之廠商平均效率值較差；國際多角化程度最高層級之廠商平均效率值最高。推估台灣市場較小，擴張海外市場對企業績效產生正向結果，因此企業應致力於推展在其他海外市場銷售，然而在實行產品多角化時則應多評估，過度的產品多角化並不能為企業帶來正向影響。(3) 跨期Malmquist生產力指數小於1，顯示製造業廠商之生產力衰退，於技術效率與規模效率方面有進步的空間，顯示台灣廠商經過金融海嘯之後，內部資源的配置調整改變，在生產力方面有所退步，應加強技術面與規模面的效率。

This thesis discusses the effects of product diversification and international diversification on productivity of listed manufacture in Taiwan over 2006 and 2010. Use Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) to exam the efficiency value of cross-sectional and longitudinal. Empirical results show that (1) the number of efficiency units had increased between 2006 and 2010. And the main reason of total inefficiency in those inefficiency firms was technical inefficiency. Due to the fast development of produce skill, the results suggest that firms should make sure their produce skill keep making progress in order to reach technical efficiency. Firms should also take producing in constant return to scale as a goal for reach allocative efficiency. (2) Different level of diversification leads to a significant difference in average efficiency value; it shows that varying levels of diversification to performance make variation. Firms in the highest level of product diversification had the worst average efficiency value; but average efficiency value of those in the highest level of international diversification was the best. Owing to a small market in Taiwan, expanding foreign market can lead to a positive effect in business performance; company should devote to promote sales in other overseas markets. However, companies should evaluate everything again and again when implement product diversification; it can not bring a positive effect when the diversification is too over. (3) The productivity of manufacture had declined because MPI was smaller than 1, indicate that technical efficiency and sale efficiency need to improve. The study reveals that firms in Taiwan had changed their allocation of business resources after Financial Crisis, and had a decrease in productivity, so they need to reinforce the efficiency in technical and scale.

吳濟華,何柏正(譯)，2009。效率與生產力分析入門。新北市：前程文化。(Timothy J. Coelli)
吳濟華、何柏正，2008。組織效率與生產力評估-資料包絡分析法。台北市：前程文化事業有限公司。
洪海玲，2002。以資料包絡分析法作製造業之營運效率分析。國立成功大學工業管理科學系碩博士班碩士論文。
喬友慶，2003。國際化程度與產品差異化能力對廠商績效之影響－台灣大型製造廠商之實證研究。國立政治大學企業管理學所博士論文。
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