農會為區域性之基層金融機構,受到許多外界因素的影響,導致市場佔有率與獲利能力下降,近來雖然總資產有所提升、逾放比已普遍降低,但仍必須積極思考其面對新金融環境下應有之經營策略。據此,若能夠針對農會具特色金融商品的特性等作因素分析,建立農會信用部經營績效與競爭力評估準則,除了能比較出各農會之間的經營績效,更可以發掘信用部內部的優勢、劣勢以及外部的機會與威脅,進而發展出農會核心競爭優勢。本研究結果摘錄如下: 1.目前農會信用部資產淨值有些許提升,逾放金額與比率則有相當明顯的降低,顯示金融改革讓農會信用部整體經營現況已趨於穩定。 2.本研究透過專家學者,擬訂出評估農會信用部的收益力、安定力、活動力、成長力及生產力等五項主要構面指標以及19項次要評估指標,同時也藉由模糊層級分析法求得各構面間之相對權重。 3.在主要構面權重部份,收益力在五個構面中以超過三成二的比重高於其他四個構面,顯示出收益力是最受到重視的指標。 4.在19個次要評估指標中,資金收入與支出之比率以及資產報酬率兩項因素權重佔了19項因素的兩成,說明了農會信用部資金的收支運用以及資產報酬的操作,會深深的影響其經營績效。
The farmers’ association is a fundamental regional financial institution. Due to various outside factors, the market share and profitability of farmers’ associations have begun to decrease. Although total capital assets have been increased and non-performing loan ratios have been decreased, management strategies for the new financial environment should still be deliberated upon. On these grounds, if farmers’ associations could conduct a factor analysis on the features of derivatives, establish evaluation criteria for performance and competitiveness of the credit department, not only could they compare performances among associations, but also discover internal advantages and weaknesses, as well as external opportunities and threats, in order to develop core competitive advantage. The conclusions of this study are as follows: 1. The net asset values (assets net worth) of the credit department of farmers’ associations have been increased, and the amounts and ratios of the overdue loan (Non-Performing Loans; NPLs) have been considerably decreased. This shows that the financial reforms have stabilized the operations of the credit department within farmers’ associations. 2. Based on interviews with experts and scholars, this study maps out evaluation indicators for the five main aspects (profitability, stability, activity, maturity and productivity), as well as the 19 secondary evaluation aspects of the credit department of farmers’ associations. By using the Fuzzy Analytic Hierarchy Process, the relative weight of each aspect can further be obtained. 3. Among weights of the five main aspects, “profitability” is the highest by over 32%. This shows that “profitability” is the most valued indicator. 4. Among the 19 secondary evaluation indicators, weights of the “ratios of revenues and expenditures” and the “return on assets” account for 20% of the total weights. This explains that operations of these two items have considerable impacts on the performance evaluation.