學校員生消費合作社經營現況之研究

A Study on the Current State of Operations of Campus Consumer Cooperatives

楊玉珍(Uie-Chen Yang)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300341

摘要

「學校員生消費合作社」始於民國四十四年由縣市政府指導各級學校設置，由學校教職員工生共同組成，為獨立於學校行政體系之外，以學校業務區域為營運範圍的合作組織，其社務、業務、財務多由學校教職員工兼辦。各員生社成員對於該組織的運作及評價褒貶不一，有些員生社積極運作將該組織的功能發揮的淋漓盡致；但有些則將此工作視為畏途。

本研究針對桃園縣轄內學校員生消費合作社經營現況，先從文獻中找尋及整理可用的資料，再實地訪談各員生社理事主席及縣府合作管理處主管人員，探討業務考核為甲（優）等的員生社和業務考核為丙等的員生社在經營運作上的不同點，並探索該組織某些法規的適用性及未來經營方向的建議。

研究發現員生社的「文書」工作人員、「是否依照交易額分配盈餘」和「賣場規模大小」等三個變數會影響員生社考核結果。在「收益性」構面、和「服務性」構面，甲（優）等社與丙等社間的差異並不大。其次接受本研究訪談的理事主席有69%認為教師贊成學校應該廢除員生社，有78%認為員生社應該委由超商或其它合格商店經營。有53%的理事主席贊成將社員交易分配金提撥至「公益金基金」，透過理監事會或學校會計室協助監督基金的運用。

有78%的理事主席認為員生社提供學生「便利性」，當早、午餐供應皆無虞時，員生社仍應有存在價值。但該組織依合作社法的特質運作時，「盈餘分配」的必要性及所衍生的稅務問題卻也是目前組織運作上的困難。

關鍵字

服務性 ； 業務考核 ； 收益性 ； 消費合作社 ； 盈餘分配

並列摘要

A Study on the Current State of Operations of Campus Consumer Cooperatives
Abstract

The very first campus consumer cooperatives start in 1955, established in primary and secondary schools under the direction and guidance of the local governments, with the students and faculty of each school as members and functioning apart from the schools’ administrative hierarchy. Each of them, as a cooperative organization taking the school campus as its territory, is operated by the school faculty working part-time in its autonomy, sales, and financial activities and affairs.

Members of each campus consumer cooperative view and comment the functioning and value of their own cooperative differently. In fact some members actively participate in the daily operations of the cooperative and make the most out of its every possible function while others in contrast always try to avoid from any involvement in its business.

The study tries to explore the current state of operations of the campus consumer cooperatives in Taoyuan County analytically.The study begins with literature review by collecting and compiling the existing literatures and then conducts field interview with both each campus consumer cooperative board chairman and the staff of the county’s cooperatives authority.

In such fashion the study tries to find the difference in operations between the cooperatives rated “A” in their performance assessment and the others rated “C” in the same, and also studies the applicability of certain laws and codes overseeing the said cooperatives as a unique type of organization.

It is found that three variables affect the assessment rating of campus consumer cooperatives namely “clerical staff”, “whether profit allocation made to transaction amount” and “scale of store”.

First, no significant difference is found between the cooperative rated “A” and that rate “C” in the aspects of “profitability” and “service attribute”.

Next, among the board chairmen of the cooperatives interviewed in the study, 69% voices that teachers support the abolition of campus consumer cooperatives, 78% approves the idea of subcontracting the cooperatives to a chain store business or other competent store business, and 53% supports the idea of appropriation of the cooperative members’ transaction allocations to a “common welfare fund” and all applications of the fund are to be supervised by the board or to be assisted by the school accounting office staff.

Further, among the interviewed board chairmen 78% stands by the idea that a cooperative shall stay operative in campus once it ensures the steady supply of meals for breakfast and lunch in view of its feature of providing students with “convenience.

Nevertheless while the cooperatives are operating adhering to the characteristics of the Cooperative Law, the necessity of “Profit Allocation” and the taxation issues thus derived are the existing barriers that affect the organizational functioning and performance of the cooperatives.

Keywords:
Consumer Cooperative, Sales Assessment, Profitability, Service Availability
Profit Allocation

並列關鍵字

Service Availability ； Consumer Cooperative ； Sales Assessment ； Profitability

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