應用Entropy-Based TOPSIS探討農會信用部經營績效之研究-以高雄市為例

本研究採用熵值權重法（Entropy）與偏好順序估計法（TOPSIS）來評估高雄市26家區農會信用部的經營績效，以2017年的13項財務績效指標平均值來進行評估，本研究採用Entropy來計算客觀權重，並以TOPSIS方法計算這高雄市26家區農會信用部的逾期放款比率、負債占資產比率、存款占淨值比率、固定資產占淨值比率、流動比率、流動準備比率、呆帳覆蓋率、放款覆蓋率、總資產週轉率、資產報酬率、淨值報酬率、純益率、淨值占風險性資產比率其財務結構之經營績效。實證分析結果顯示，評估這高雄市26家區農會信用部，在 2016 年擁有最好的經營績效表現的前10名農會，其經營規模越大、呆帳覆蓋率越高、存款占淨值比率越高、逾放比率越低、員工平均營業收入越高、農會信用部之財務經營效率越高。當信用部之逾期放款率越低、現金流動比率穩定性越高，利潤風險越低；雖然信用部的利潤效率降低，但利潤風險則有顯著降低的現象。然而面臨全球經濟快速發展及國際性銀行競爭日趨激烈的同時，如何增加農會信用部經營績效及附加價值，以提升農會信用部競爭力，已是目前刻不容緩的問題。所以本研究旨在整合熵值權重法與偏好順序估計法理論進行高雄市26家區農會信用部整體財務經營績效之評估，以提供給主管機關對農會信用部未來考核信用部經營績效參考依據。

關鍵字

農會信用部；經營績效； Entropy ； TOPSIS

並列摘要

In this study， Entropy and TOPSIS were used to evaluate the business performance of 26 district credit departments of the farmers’ associations in Kaohsiung City. It used the average of 13 financial performance indicators in 2017 for evaluation. In this study， Entropy was used to calculate the objective weights， and the TOPSIS method was used to calculate the overdue loan ratio， debt to assets ratio， deposit to net value ratio， fixed assets to net value ratio， liquidity ratio， liquidity reserve ratios， bad debt coverage rate， lending coverage rate， total asset turnover rate， return on assets， return on net worth， net income ratio， and net value to risk assets ratio of 26 district credit departments of the farmers’ associations in Kaohsiung City to determine the business performance of their financial structures. The empirical analysis results showed that as for the assessment of 26 district credit departments of the farmers’ associations in Kaohsiung City， in the top 10 farmers’ associations with the best performance in 2016， the larger the scale of their operations， the higher the bad debt coverage rate， the higher the deposit to net value ratio， the lower the overdue loan ratio， the higher the average operating income of employees， and the higher the financial business performance of the credit department of the farmers’ association. When the overdue loan rate of the credit department is lower， the stability of the cash flow ratio is higherand the profit risk is lower. Although the profit efficiency of the credit department is reduced， the profit risk is significantly reduced. However， facing the rapid development of the global economy and the increasingly fierce competition among international banks， how to increase the business performance and added value of the credit department of the farmers’ association to improve the competitiveness of the credit department of the farmers’ association is a matter of no delay at present. Therefore， the purpose of this study is to integrate the entropy method and the TOPSIS method to evaluate the overall financial business performance of 26 district credit departments of the farmers’ associations in Kaohsiung City so as to provide them to the competent authority as the reference frame for future business performance assessment of the credit department.