公司績效評估是複雜且重要的課題，除了評估企業經營績效之良寙外，主要是在了解公司決策能否落實執行。而公司內部各專責單位，其在資源分配與運用是否有效，直接影響到公司的經營績效。本研究運用一個新的價值創造程序，並藉由網絡資料包絡分析法來測量公司內部經濟活動的「生產績效」、「銷售績效」與「獲利績效」，以消除傳統一階段評估的黑箱（BlackBox）。研究發現，整體上以「生產績效」較佳，次為「銷售績效」，而「獲利績效」則相對較差；另經KW檢定，各績效值在不同類型公司之間有顯著差異，顯示因經營方式的不同而導致績效評估結果的差異。其次，本研究並結合集群分析與多元尺度分析方法，以協助管理者了解組織本身之競爭優勢。

Company performance evaluation is a complex and essential subject. In addition to evaluating the excellent performance of a company’s business performance, it is mainly to understand whether the company’s decisions can be implemented. The effective allocation and utilization of resources by each dedicated unit directly affect the company’s operating performance. This study uses a new value creation procedure. It uses network data envelopment analysis to measure the “production performance”, “sales performance” and “profit performance” of the company’s internal economic activities, to eliminate the black box of traditional one-stage evaluation (black box). The study found that, on the whole, “production performance” was the best, followed by “sales performance”, and “profit performance” was relatively poor; in addition, through the K-W test, there were significant differences in performance values among different types of companies, indicating that due to Differences in performance evaluation results due to differences in operating methods. Second, this study combines cluster analysis and multiscale analysis methods to help managers understand the organization’s competitive advantages.