在現代競爭激烈的環境裡，服裝業必須妥為評估其營運的投入，提高其產出。過去的論文都是研究紡織業為主，很少以成衣業為重點。本研究應用資料包絡分析法評估2017-2021年紡織成衣業之10家台灣上市櫃公司的經營績效。藉由網站取得此10家企業近五年之公開財務報告，選取投入變項為營業成本、資產總計與營業費用，產出變項為營業毛利與營業收入。再利用Malmquist生產力指數於多年期效率之衡量，進行實證分析。採用DEAP軟體生成數據和權重，衡量、分析與評估，提供企業未來發展之建議與參考。根據資料包絡分析法的的Charnes-Cooper-Rhodes（CCR）模式、Banker-Charnes-Coope（BCC）模式和麥氏生產力指數（Malmquist）的綜合分析結果，我們可以得出滿心與振大環球兩家公司為最佳標竿公司，其他公司可以參考和借鏡這兩家公司在投入產出績效上的表現。

In the highly competitive environment of the modern market, the apparel industry must carefully assess its operational inputs to enhance its outputs. Previous research has primarily focused on the textile industry, with limited emphasis on the ready-to-wear apparel sector. This study applies Data Envelopment Analysis (DEA) to evaluate the operational performance of ten Taiwanese listed companies in the textile and apparel industry from 2017 to 2021. Financial reports of these ten companies for the past five years were obtained from websites, and input variables such as operating costs, total assets, and operating expenses were selected, while output variables included operating gross profit and revenue. The study then conducted empirical analysis using the Malmquist Productivity Index to measure efficiency over multiple years. The DEAP software was utilized to generate data and weights for measuring, analyzing, and evaluating the companies’ performance, providing valuable recommendations and references for their future development. Based on the comprehensive analysis of the DEA’s CCR model and Malmquist Productivity Index, “Munsin” and “Great Giant” emerged as the two benchmark companies with the best performance. Other companies can take cues and insights from their input-output efficiency performance.