本研究整合包絡分析法與追蹤資料分析法，進行對百貨商店、便利商店、量販店、旅館業、餐飲業、冷凍食品業、乳品業、飲料業等八種服務業營運績效比較。其中資料包絡分析法又分為 BCC-DEA 模式、 CCR-DEA 模式、超級效率 Supper-DEA 模式、SBM-DEA 效率模式、Window-DEA 視窗分析模式與生處力指數 Malmquist-DEA 等比較模型。追蹤資料分析法則主要用於自變數對應變數的顯著作用檢定，採用的模型共 4 種：混合廻歸模型估計法、個體固定效果廻歸模型、個體隨機效果廻歸模型與時間固定效果廻歸模型。
自變數(輸入參數)包括財務結構三比率(%)：流動資產占資產總額比率(Current Assets to Total Assets)(X1)、長期負債占資產總額比率(LT Liability to Total Assets)(X2)、長期資金佔固定資產比率(Equity+LT Liability. to Fixed Assets)(X3)。應變數(輸出參數)包括：屬於獲利能力(Earning Ability)的股東權益報酬率(%)(Return on Equity)(Y1)、屬於經營效能(Management Efficiency) 的存貨週轉率(次)(Inventory Turnover)(Y2)與屬於償債能力(Debt-Replaying Ability) 的流動比率(%)(Current Ratio)(Y3)。
本研究得到實證分析結果與結論如下：
一、DEA 模型分析結果
DEA 模型分析結果，營運績效平均排名依序為餐飲業、旅館業、便利商店、百貨商店、乳品業、飲料業、量販店、冷凍食品業。
二、縱橫資料法分析結果
本研究縱橫資料法分析八種服務業營運績效，統計結果顯示，自變數對應變數的影響力均甚明顯。 關鍵詞：包絡分析法、追蹤資料分析法、財務比率

The paper uses Data Envelopment Analysis (DEA) and Panel Data Method to study the operational efficiency of eight service-related industries including department store, convenient-store, warehouse, hotel, hospitality, frozen food, dairy and beverage industry. In the DEA method, six kinds of models are applied including BCC-DEA model, CCR-DEA model, Supper-DEA model, SBM-DEA model, Window-DEA model and Malmquist-DEA model. While in the Panel Data Method, four kinds of models including pooled regression model, individual fixed-effect regression model, individual random-effect regression model and time fixed-effect regression model are applied in this paper to identify the significant effects for the independent and dependent variables..
Independent variables (input parameters) simulated in this paper are financial current assets to total assets rate, long-term liability to total assets rate and long-term liability to fixed assets rate. As for dependent variables (output parameters), they are Return on Equity, Inventory Turnover and Current Ratio.
The DEA method results show that the order of operational efficiency is hospitality, hotel, convenient-store, department store, dairy, beverage, warehouse and frozen food industries. The Panel Data method results show that the three independent variables have significant influence effect to the three dependent variables.