摘要
本研究是以建立煉油廠之生產函數、以能源耗用為生產因素投入量，原油煉量為產出量，評估並驗證邊際報酬遞減法則和營運績效之關連性。營運績效模式建立，導入獲利邊際報酬遞減法則，估算出最佳之生產營運煉量。對於桃園煉油廠個案之營運績效評估及改善方法，足以提供中長期營運策略之擬定有力之依據。
引用桃園煉油廠民國95~99年之營運，生產、銷售及獲利之實際數據進行生產函數與營運績效模式評估，發現均能有效的獲得營運績效評估能力。顯示5年期間，桃園煉油廠之營運能耗效率為相對良好狀況。但營運績效在獲利方面卻處於生產過剩，獲利邊際報酬遞減的不佳狀況。生產過剩主要原因是因為國營企業之政策因素，充分供應市場油料需求使然。
桃園煉油廠之政策任務：充分供應北部市場油料需求。營運目標：獲取最佳之營運利潤。經過策略規劃流程探討，調整營運策略，改變以往以市場求導向之經營模式。功能性營運策略則以生產函數與營運績效模式隨著原油與產品價格及市場需求訂定最佳獲利導向之生產量。規劃產品產量和分布與市場需求之差額，經由公司內部三大煉油廠之間調度調整或由公司層級之國際貿易取得平衡。

關鍵字：生產函數、邊際報酬遞減法則、營運績效、營運策略、策略規劃

Abstract

This study evaluated and verified the relationship between the law of diminishing marginal returns and operating performance by establishing the production function of refineries, taking energy consumption as production input, and refining capacity as production output. By establishing an operating performance model and introducing it to the law of diminishing marginal returns on profits, this study calculated the most profitable refining capacity for operation, which can provide a solid point of reference for the Taoyuan Refinery in cultivating its mid-term and long-term operating strategies for operating performance assessment and improvement.
According to actual statistics on operations, production, marketing, and profitability of the Taoyuan Refinery from 2006 to 2010, the findings all indicated an effective operating performance capacity by evaluating the production function and the operating performance model. The results showed that the operational energy efficiency of the Taoyuan Refinery was relatively high during this five year period. But from the aspect of profitability, operating performance was sub-par, due to over-production and the diminishing marginal returns on profits. The main reason for over-production is the political element of the state-owned business, namely in fully supplying market oil demand.
The policy objective of the Taoyuan Refinery is to supply adequate oil to the northern market, and its operating objective is to earn the best possible operating profits. After discussions on strategic planning, the Refinery revised its operating strategy of market-oriented operating model; namely, it would adopt a functional operating strategy that involves altering its production function and operating performance model according to the prices of crude oil and other products, as well as market demand to develop the optimal profit-oriented production quantity. The production output, distribution, and margins between supply and demand in the market will reach equilibrium through adjustments in the three major refineries of CPC Corporation, Taiwan, or through international trade with other corporations.

Keywords: production function, the law of diminishing marginal return, operating performance, operating strategy, strategic planning

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