Abstract

Performance evaluation is the important approach for enterprises to give incentive and restraint to their operators and it is also an important channel for enterprise stakeholders to get the performance information. The purpose of this study is to analyze current evaluation system for Taiwan Financial Holding Companies. This research tries to measure the performance on thirteen financial holding companies in Taiwan for the period 2003 to 2009. The result presented the proposed method is practical and useful. Also the study result represented that the combined method had certain scientific and rationality. The evaluation model indicates that this method be more reasonable and easier to grasp than other methods. As a result, it is easier to popularize this evaluation method in enterprises. The study thus presents a complete assessment model that helps managers to identify items for improvement, while simultaneously promoting cost and time efficiencies in financial Holding Companies.

Key words: Financial holding companies, DEA (data envelopment analysis), window analysis, malmquist productivity indexes.