近年來政府保險政策的開放、解禁及費率自由化，使得產險市場的競爭較以往更形激烈。在面臨高度競爭的產險市場環境之下，產險公司如何控制及善用其成本，以創造更佳有利的競爭優勢，實為產險公司生存之道。 本研究採用非參數法中的資料包絡分析法來衡量台灣地區產險公司的成本效率。首先，評估2002-2003年21家產險公司及1994-2003年14家產險公司的靜態效率，藉此找出產險業中的指標公司。其次，再以Malmquist生產力指數法評估14家產險公司1994-2003年間效率變動情形。最後，進一步針對產險公司的一些特性進行Tobit迴歸分析，來探討影響成本效率的關鍵因素，期能對台灣地區產險公司在擬定成本控制策略時，有所助益。 Recently, the government has opened insurance policy up, removed a ban on insurance policy, and liberalized expenses rate of non-life insurance companies. Under the circumstances there is intense competition in the non-life insurance market. Facing the intense competition of the non-life insurance market, non-life insurance companies have to struggle for existence by controlling and making good use of their cost in order to create a more advantageous situation for themselves. This paper employs DEA to measure the cost efficiency of Taiwan’s non-life insurance companies. Through this methodology, we can find out the target of the non-life insurance companies and use Malmquist DEA to measure the change of efficiency. We also analyze the key factors which mainly affect the cost efficiency. We hope that the result of the analysis can benefit the non-life insurance companies in cost-controlling strategies.
