當旺季來臨時，客戶的訂單數量不斷增加，造成工廠產能的不足，無法滿足所有訂單的數量。經過整體評估大環境的需求後，可能會採取新增廠房或外包策略來提昇工廠的產能並且滿足客戶的訂單需求，以免因為產能不足導致訂單的流失。
但是隨著景氣的快速變化，淡季時間的來臨，此刻新增廠房所衍生出的產能便會發生閒置的情形，造成公司的成本增加；如果淡季的時間過長便會產生公司成本無法負荷進而採取縮減成本的政策，如裁員等，衍生出更多社會問題。
根據以上的問題，企業需要建立一套接單評估系統，來幫助企業在旺季時做接單策略的全面考量。
本研究提出一個以資料包絡法為基礎的接單策略方式，以期能達到最佳接單策略之目的。首先以平衡計分卡的四大構面，建立出完整的因果連結圖；藉由此方式選擇DEA模式之投入及產出項目並且針對各項績效指標建立其權重範圍；根據上述流程的評估指標、指標權重、以及待評估之接單策略，利用資料包絡分析法找出最有效率的接單策略，並進行敏感度分析。
本研究以國內某半導體代工廠之接單策略為例，依照上述之方法流程，選出最佳的接單策略。

At the hot season, customer’s order continuous raise, a company can’t satisfy all orders because of the lack of capacity. According to estimate overall environment, to avoid to loss orders, some solution may be to add capacity, outsourcing to meet customer’s requirement.
When the low season comes, surplus capacity will be idle because no enough orders. Cause company increase cost gradually; if low season keeps one period, company will take some action such as layoffs but will be develop more social problems.
According to the above problem, company has to establish an order evaluate decision model to help company do overall consideration at the hot reason.
This research provides an order acceptance strategy model base on data envelopment analysis to achieve the optimal strategy. First we establish complete cause and effect of connect map by the four dimensions of the Balanced Scorecard; By way of the method we choose input and output by data envelopment analysis then establish weight for each performance index. Base on above evaluate index、weight and wait to evaluate order acceptance strategy ,Using Data Envelopment Analysis method to find out the most efficient order acceptance strategy and execute sensitivity analysis.
This case study of a semiconductor Foundry is conducted to verify the feasibility of proposed methodology .The results show that it can be used to find the most desirable order acceptance policy.

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