承攬設計-營造(D/B)工程項目的營建公司，通常會面臨到很多的挑戰，會直接影響到一營建公司的整體營運績效，本研究根據上市櫃公司公布的個體財務報表來評估營造廠經營結果，藉由文獻回顧瞭解影響經營績效的重要因子，透過使用資料包絡分析法，並蒐集近3年的財務數據、篩選出8間上市、櫃掛牌公司，得到24份財務報表的相關數據並選取了4個投入變數、3個產出變數進行研究分析；分析出只有4個受評單位(DMU)經營具有效率；而20個受評單位(DMU)經營為無效率，佔總數的83.3%；19個受評單位(DMU)，其需要再增進其獲取盈餘的經營能力，此外，經由分析結果得到達欣工程為標竿廠商，於本研究群體內被參考比較的次數為最多，其營運的獲利能力、資產周轉率、技術效率皆優於同業。;Construction companies conducting business in design-build (D/B) construction projects usually encounter more complicate challenges that may influence their operating performance. The objective is to evaluate the operating performance toward design-build contractors based on the listed construction companies’ financial statements. The literature review brought the concepts and theories regarding factors that influence corporate operating performance, Data Envelopment Analysis (DEA) technique, and construction D/B projects. It also suggested data collection in a scope of recent 3 years, main focus on design-build (D/B) construction projects, 4 input variables, and 3 outputs, resulting in 8 listed construction companies with 24 annual financial statements. The DEA results show that there are only 4 Decision Making Units (DMU) for efficient operating performance; however, there are 20 DMU for inefficient operating performance, 83.3% of the total. 19 DMU have positive increases in their profitability. The analysis, furthermore, suggests that DACIN construction company should be the benchmark among the investigated companies by highest cited numbers. Its operating has the most efficient performance in terms of profitability, asset turnover, technical efficiency, and return.
