With application of Date Envelopment Analysis (DEA) approach, this study conducted with the performance analyzation among 31 steel mills, which was composed of one in Taiwan and thirty in the world.

• 本研究以资料包络分析法(DEA)为分析工具，并讨论我国个案钢厂与他国钢厂共31家受评估单位之间的绩效差异何在，列出未来非标竿钢厂所应改善的项目与方向。