## 5 Conclusions  
This study put forward a comparative evaluation for a strategic alliance and combined it with the resampling model in the DEA. The study evaluated past performance before  
Figure 3: Radar comparison chart. the alliance, and future efficiency after the alliance. For the empirical research, we selected 20 companies from the IC packaging and testing industry as DMUs. In addition, four inputs and two outputs were collected as variables, with the period of data collection being from 2015 to 2020. The Super-SBM model was used to measure the performance before the alliance in the period ranging from 2015 to 2019. The resampling past-present-future model was used to predict the performance in 2020-2024. The reasons that cause the failure of alliances are that each partner tries to maximize its individual benefit instead of their collaborative benefit. Furthermore, the results also show that only some of the alliances are beneficial, implying that prudence is still required when entering into strategic alliances. Suitable partnership of alliance is the key point of strategic alliance. Therefore, it is necessary to conduct a comprehensive comparison using a systematic approach. Most of the previous studies cited in the second chapter only focused on the analysis of the target company, but this has overlooked the evaluation of the partners. The model proposed in the study and the method of combining resampling have never been discussed in previous studies. The study combined the above-mentioned literature discussion to carry out the extension, establishing a new comprehensive comparison model that combines resampling in order to forecast and evaluate the performance of strategic alliances. The proposed method provides a reference for enterprises in the future development strategies and competition. The contributions of the study are summarized as follows:  
1. The study conducted a new comparative evaluation of the IC packaging and testing industry. In the past, previous studies were scarce regarding the IC packaging and testing industry. 2. The study conducted an evaluation of the IC packaging and testing industry that considered the past, current, and future performance comprehensively, not only to comprehend the past performance of these companies, but also to predict future performance. 3. The study applied the resampling model in DEA to establish the strategic alliance instead of grey prediction, which was more commonly used. The resampling model can evaluate the past and present, as well as predict future performance. Compared with grey prediction, the resampling method reduces the influence of outliers and considers the characteristics of the data between various industries. 4. The previous studies on strategic alliances focus on the alliance performance of the target company, ignoring the cooperative company. This research provides a comparative evaluation model that can compare the performance between target and partners. It not only looks for progressive alliances, but also separates unilateral and dual progressive alliances. The combination of resampling DEA and strategic alliance is a very rare model. Therefore, there are some restrictions. The choice of input and output variables does not seem to fully reflect the overall situation of the IC packaging and testing industry. Therefore, the limited number of DMUs and input/output variables may leave room for further discussion. More variables of input/output (such as liabilities, number of branches, EPS (Earnings Per Share), and R&D) can be discussed carefully, and a larger number of different factors can be evaluated in future research to ensure that these factors have the right influence on the industry and are useful for evaluating the company's operational performance. This study mainly focused on the IC packaging and testing industry. When this method is applied to other industries, it is necessary that the input and output factors are reselected because of the different background values of different industries.