台灣區農會信用部經營效率評估：非意欲因素資料包絡分析法的應用

Measuring the Efficiency of the Credit Department of Farmers' Associations in Taiwan: An Application of Data Envelopment Analysis with Undesirable Factors

莊忠柱(Chung-Chu Chuang) ； 吳振國(Chen-Kuo Wu)

《東吳經濟商學學報》 52期 (2006/03) Pp. 1-25

https://doi.org/10.29735/SJEB.200603.0001

摘要

本研究以2002年台灣區246家農會信用部的4項投入因素（員工人數、總利息支出、非利息費用與淨值）與3項產出因素（放款收入、非放款收入與逾期放款比率），利用非欲意因素資料包絡分析法，分析農會信用部經營效率的評估，並提出達到相對有效率應改善的方向。此外，並進一步利用Tobit模型，探討影響農會信用部經營效率的非財務因素。
研究發現：捨棄逾放款比率與不捨棄逾放款比率的產出導向BCC模型間，有21家農會信用部經營效率評估有不同，占全體樣本的8.54%，顯現兩種方法有其差異性。此乃農會信用部逾放款比率愈高，需要付出更多的人力去催討與處理抵押品的損失，皆會影響農會信用部經營效率。此外，投入或產出項需要調整的農會信用部有199家，占全部農會信用部的80.89%。此外，利用Tobit模型，發現農會規模大小對農會信用部經營效率有正向影響。農會信用部經營效率不彰的主要原因是資源分配不當，如何降低經營成本與開拓業務實屬當務之急。

關鍵字

非欲意因素 ； 資料包絡分析法 ； 效率 ； Tobit模型 ； 農會信用部

並列摘要

This study is to investigate the management efficiency of the 246 credit department of farmers' associations in Tai an. Undesirable factors data envelopment analysis with four input factor (employee number, total interest paid, non-interest fees and net worth) and three output factors (loans incomes, non-loan incomes and overdue loan ratio) in 200 is used. The directions need to improve the level of input and output variables are also proposed. In the meantime, the Tobit model is used to analyze nonfinancial determinants of the management efficiency of the credit department of farmers' association.
There are 21 units in differenet measures of management efficiency between output-oriented BCC model without undesirable factors and with undesirable ones, which totals up 8.54% of sampling size. It is attributed to that the credit department of farmers' associations need to more human resources to press for payment of debt and handle the loss of collaterals for more overdue loan ratio, and these will decrease the management efficiency. Additionallly, it is necessary for 199 units to make improvement levels of input and output factors. After Tobit model is further used, the effect of the scale size of farmers' association on the efficiency of the credit department of farmers' association is significantly positive. Thus, ho to decrease the input factors and increase the output factors for the business will be the first priority.

並列關鍵字

Undesirable factors ； Data envelopment analysis ； Efficiency ； Tobit model ； Credit department of farmers' associations

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