本研究目的在探討非營利組織事業部門效率之模式，並以各縣市警察機關作為發展評估的對象，藉由資料包絡分析法(Data Envelopment Aanalysis,DEA)所獲得的績效資訊與未來產出之趨勢預估，藉由本研究來執行資源合理之分配，以因應未來不確定的趨勢。本研究的資料包絡分析乃採用Frontier軟體進行效率分析；其中包含分析各縣市警察機關的技術效率、規模效率、生產效率、規模報酬及敏感度分析；更藉由效率影響指標(Efficiency Affection Index,EAI)分別探討各投入/產出項對整體績效所造成的影響。 接著本研究乃依據未來產出趨勢分析，藉由資源刪除法(Omit Resource Approach,ORA)來執行資源策略。透過ORA策略，管理決策者可依據未來趨勢預估而採取不同的策略因應，以確保非營利事業單位對現有資源如何合理分配與調整，提供一個數量化與合理化之參考依據。 本研究指出資料包絡分析法在衡量績效時具有多重指標特性，本項研究結果亦明顯指出，組織內的資源配置會影響組織共同目標的達成與否及作業效能的良窳。若組織能將資源配置最佳化，自然能提升非營利組織營運績效。 The purpose of this study is to explore the performance efficiency of the nonprofit organization, especially focusing on the regional police organizations. To combine the performance output information from the Data Envelopment Analysis（DEA）and the estimation of future performance output, this study tries to explain how to properly allocate resources to conform the future uncertainty . The Frontier software is used for obtaining the efficiency value of the Data Envelopement Analysis , and the technical efficiency, the scale efficiency, the production efficiency, the return scale and the sensitive analysis are discussed. In addition, the Efficiency Affection Index（EAI）is applied here to discuss the relationship between input/output items and total performance outcomes. This study conducts the analysis of future tendency, and then we can propose a strategy to conform the future the Omit Resource Approach (ORA). The ORA function as the quantitative as well as the reasonable referenced strategies to make the decision maker choose in order to respond to the future situation, maintain the reasonable resources allocation in the nonprofit organization. This study indicated that the DEA（Data Envelopment Analysis）method has the characteristics of multiple indexes for performance measurement. The results of this study also indicated that the resource allocation will affect the goal and the operation efficiency within the non-profit organization. Once the resource allocation gets optimized, the performance of the non-profit organization will definitely enhance as well.
