應用灰關聯分析法於彰化縣基層農會信用部之經營績效評估

An Application of Grey Relational Analysis to Evaluate of Management Performance of the Credit Department of Farmers’ Associations in Chang-Hua County Area

楊弘盟(Yang Hong-Mong)

指導教授 ： 彭克仲

國立屏東科技大學/管理學院/農企業管理系所/碩士(2020年)

https://doi.org/10.6346/NPUST202100037

摘要

隨著經濟迅速發展，社會結構變遷、金融開放及工商業活動逐漸國際化，加上農會信用部積弊已久，經營虧損問題已開始浮現，因此評估農會之營運績效為強化農會經營之最重要的課題，故本研究藉由存放比率、放款覆蓋率、總資產週轉率、淨值報酬率、純益率、淨值佔風險性資產比率、資產報酬率等七項績效比率，採用灰關聯分析並分別從局部性及整體性灰關聯度評估彰化縣26家基層農會之經營效率。研究結果顯示，總資產週轉率對農會信用部經營績效是重要的指標，可作為各基層提升經營績效的策略指標。

關鍵字

灰關聯分析 ； 農會信用部 ； 經營績效

並列摘要

With the economic development, social structure changes, financial liberalization and industrial and commercial activities are gradually internationalized. Besides, the problem of operating losses has begun to emerge of the credit departments of farmers’ association. Therefore, evaluating the operation performance of the farmers’ association is the most important issue for strengthening the operation. This study applied grey correlation analysis to evaluate the operating performance of 26 farmers’ associations in Changhua by using seven performance ratios, including deposit loan ratio, loan coverage ratio, total assets turnover, return on equity ratio, return on sale ratio, net worth-to-risk assets (NWRA) ratio, and return on assets ratio. The result shows the total asset turnover rate is an important indicator for the operating performance of the credit departments of farmers’ association, and can be used as a strategic indicator for improving operating performance for association.

並列關鍵字

Grey Relational Analysis ； Credit Department of Farmers’ Associations ； Management Performance

參考文獻

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