Operating Performance Analysis on the Credit Department of Farmers’Association in Kaohsiung Area ：Implementation of Agriculture''s Financial Law

• Main Authors: Feng-Ying Tseng, 曾鳳英
• Other Authors: Yi-Chen Wang
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/62962513172704497736

碩士 === 國立高雄第一科技大學 === 金融營運所 === 96 === Agricultural Financial Law is launched in 2004, its lawsuit has a lot positive influences on the operations of Agricultural financial institutions. This research adopts the Date Envelopment Analysis (DEA) method to evaluate the operating performance on the credit department of farmer’s association from 2002 to 2006 in Koahsiung area prior and post the launch of Agricultural Financial Law. We choose employee numbers, business and administrative expenses, non-interest expense and fixed assets as inputs, and choose non-interest income and book value as outputs. The empirical result shows that: On average, 29.46% of input resources are wasted prior the launch of Agricultural financial law, however, only 19.70% of the input resources are not fully utilized after agriculture''s financial law is implemented. It is obviously that the management performance is improved in the credit departments of farmers’ associations in Kaohsiung. The main reason that low efficiency is found prior the launch of the law is the over investment in fixed assets and the deficient of credit accounts. On the other hand, productivity average index of the credit departments of farmers’ associations in Kaohsiung is slightly improved after agriculture''s financial law is implemented, but the change of all average production technologies is decreased. It shows the credit environment, asset scale, and operating strategy on credit departments of farmers’ associations in Kaohsiung should be improved.