An integrated BSC – DEA approach to evaluate the efficiency of Taiwanese IC design companies
摘要
This study proposes an integrated Balanced Scorecard–Data Envelopment Analysis (BSC–DEA) framework to evaluate the efficiency of Taiwan’s integrated circuit (IC) design firms. Addressing limitations in previous research, which often assessed performance dimensions independently or without strategic alignment, this study develops five interlinked DEA models that reflect the cause-effect logic of the BSC perspectives: learning and growth, internal processes, customer satisfaction, and financial performance. Efficiency scores from each model are aggregated using weights obtained through the Delphi method. The aggregated scores are then subjected to logistic regression analysis to examine the predictive validity of BSC pathways in classifying firms as efficient or inefficient. The framework provides a more structured and strategy-driven evaluation of enterprise performance. This approach contributes methodologically by embedding BSC logic into DEA modeling and by introducing a weighted multi-model structure that reflects managerial priorities. Empirically, the study focuses on a high-tech sector, offering insights into internal capabilities and their impact on firm performance. The proposed model supports benchmarking and decision-making in knowledge-intensive industries. It also lays the groundwork for further research into dynamic performance evaluation using multi-stage efficiency analysis aligned with strategic objectives.