兄弟象隊薪資費用與績效評估之研究

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/33735

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題名:	兄弟象隊薪資費用與績效評估之研究
其他題名:	A case study about professional baseball players' salary expense and performance evaluation
作者:	涂敬鑫;Tu, Ching-hsin
貢獻者:	淡江大學會計學系碩士班林谷峻
關鍵詞:	人力資本;職業棒球;績效評估;Human capital;Professional baseball;Performance evaluation
日期:	2006
上傳時間:	2010-01-11 04:29:32 (UTC+8)
摘要:	棒球運動在台灣擁有悠久的歷史，同時亦是台灣最受歡迎的運動，其特性為具有多種投入與多種產出，球隊之經營如同企業經營一般，需妥善運用其所擁有之有限資源以創造出最大之獲利，但在現今台灣棒球環境中，卻無一套客觀合理之績效評估標準，查其原因，皆因為球員對於球隊之貢獻方式不同，無法放在同一標準下檢測。本研究利用中華職棒大聯盟兄弟象隊球員為研究對象，並利用資料包絡法對多種投入與多種產出之特性，進行球員效率之分析。本研究衡量兄弟象隊球員1999年至2003年之績效時，實證結果發現，實證下球員與球隊效率可描述球隊當年成績，因此可找出球隊於人力資本薪資費用投入上之缺點，加以改進，以增進效率。 Baseball is the most popular sports in Taiwan and has developed for decades. It is an industry with variety input and output. The inputs to baseball players are training, development and salary, while the outputs are players’ performance. Baseball team managers always want to maximize players’ outputs with limited inputs. Because baseball players have different contributions in various aspects, it is difficult to evaluate players’ efficiency under a reasonable criterion. By using DEA(Data Envelopment Analysis) techniques to analyze a professional baseball team in Taiwan, we can assess professional baseball players’ relative efficiency. The result found during 1999 to 2003, the relative efficiency of each player in the target baseball team and the performance of baseball team itself confirm with their records. We can use the result to reform the defects and improve the relative efficiency.
顯示於類別:	[會計學系暨研究所] 學位論文

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