本文利用Battese與Coelli於1995年提出的隨機成本邊界法，以台灣72所高等技職校院為研究對象，在考量產出品質之差異下，針對成本效率與管理效率進行分析，其中相關資料取自教育部建置的全國技專校院校務基本資料庫。實證結果發現，考量產出品質時，高等技職校院之平均成本效率值為0.8521，私立校院的成本效率高於國立校院，學制別以專科學校最高，其次為技術學院及科技大學。若進一步將影響成本無效率之產出品質加以摒除，僅針對管理無效率部分加以分析時，結果顯示，高等技職校院之平均管理效率值為0.8890，而國立校院的管理效率高於私立校院，學制別以科技大學最高，其次依序為技術學院及專科學校。

This study adopted the Stochastic Cost Frontier model of Battese and Coelli to account for the output quality in evaluating cost efficiencies of universities/colleges of technology in Taiwan. A three-year panel data that consists of 72 universities/colleges of technology is used. The data are collected from various databases of the Ministry of Education in Taiwan. Empirical results indicate that the average cost efficiency of sample universities/colleges of technology is 0.8521. The mean efficiency of private universities/colleges of technology is higher than that of public universities/colleges of technology. In addition, it is found that vocational junior colleges are, on average, the most cost efficient ones among sample universities/colleges of technology, followed by colleges of technology and universities of science and technology. To compare, on a consistent basis, the managerial efficiency of sample universities/colleges of technology, we exclude the effect of heterogeneous output quality from the cost inefficiency and obtain the pure managerial efficiency score. The empirical results show that the average managerial efficiency of sample universities/colleges of technology is 0.8890. The mean managerial efficiency of public universities/colleges of technology becomes higher than that of private universities/colleges of technology. The managerial efficiency rankings of the three types of universities/colleges of echnology are universities of science and technology, colleges of technology, and vocational junior colleges.