包裝材料業因產業關係具有屬地、及時等特性。不同區域競爭條件與產業特性均有其差異性，企業投入資源與條件亦不盡相同。管理上偏向以分權化管理為控制機制，授予單位經理人具有絕對的控制與決策權力用以回應此產業特性的模式。
利潤中心制是一種偏向於效能的營運管理模式，單位經理人對於利潤中心的營運，只問結果而不問過程的模式會衍生出績效管理上的問題。本研究的目的以企業整體資源最佳化配置出發，統合看待每一營業據點運作狀態，而非僅以單一營運據點績效為考量。
本文使用資料包絡分析法(data envelopment analysis, DEA)模式評估，經過40個事業單位DMU具體的資料分析與探討，比較傳統包裝材料業的管理模式與加入DEA之異同；結果顯示本論文提出的模式具有如下三點管理意涵：
一、系統化管理與直覺式管理的差異
利用DEA可有系統的分析出各營業處的效率差異，投入資源的增加、減少乃至於營運策略調整之參考；而非僅由企業制定營運策略設定營運目標執行之相較前期績效的直覺式管理模式。
二、整合事業群與單一營業處之管理差異
本研究評選出隸屬同一事業部門單位，藉由DEA來做整合事業群相關效率分析與綜合性比較，而非僅著重單一營業處的營運管理模式。
三、績效管理與企業整體策略思維之結合
從企業策略觀點，利潤中心制下的績效管理是須結合企業整體策略之運用調整，藉由DEA的輔助提供企業管理者因應外在環境的變化與內部有限資源的掌握分析做出最適決策，動態調整策略與資源確保經營績效的最佳化。
Operations management in packaging materials industry has specific characteristics of geographic and competitive conditions in different regions, industrial properties, and businesses resources allocations.
Profit center system is based on the effectiveness of operational management model and performance management is one of the critical issues for the profit center operations. This study proposes the perspective of enterprise-level performance management to improve the performance evaluation and business resource utilization. Data envelopment analysis (DEA) methodology was adopted to evaluate the business performance of YC group, with forty business offices selected from the same business group. Based on the empirical study and research results, the following implications were identified to performance management in packaging materials industry:
(1) A systematic approach for performance management.
Using the DEA technique for sales offices can assess the efficiency of the business performance management as the reference for business strategy adjustment. It is not the management by intuition which only compares the early performance management and the business goal.
(2) An integration between business group and single business unit.
In this study, forty DMUs under the same business sector were selected. We integrated all the efficiencies and the comprehensive comparison by DEA technique, avoiding biased performance valuation at a single business unit.
(3) Linking performance management with enterprise-wide strategic thinking.
From the view of corporate strategy, the performance management under profit center system needs to be aligned with their overall strategy. The proposed DEA method not only can suggest business decisions under the variation of market environment and limited resources, but also dynamically support the adjustment of strategy and resources to ensure business performance.
