本研究之目的在運用參數式隨機前緣成本法評估農會信用部之成本效率,並考量逾放比問題的影響,進一步分析規模經濟與範疇經濟效果,並針對影響效率之原因加以探討,期望能夠提供農會管理者在提昇經營效率,以及政府主管機關在研擬改革方案時的參考。研究結果發現,農會信用部的經營確實存在規模經濟效應,其效果以鄉村型及小型農會信用部較明顯。至於範疇經濟效益,僅有都市型及大型農會信用部擁有聯合生產上的成本節省。逾放比問題約造成16.5%之成本增加。在影響成本效率的因素方面,放款對存款比例之提高有助於提昇成本效率,鄉村型的農會信用部較都市型成本效率高,農會信用部相對每元存款之分部數增加將降低成本效率,而人力素質的提昇對成本效率的改善有正面影響。在控制各項影響變數後,迴歸分析結果證實逾放比對成本效率有顯著負面影響。基於規模經濟與範疇經濟效果,營業項目的放寬與產出規模擴大能降低經營成本,並提高成本效率。持續鼓勵員工在職進修及接受實務訓練,對於成本效率的提升亦有正面幫助。
This study adopts the stochastic cost frontier analysis to explore the cost efficiency, economies of scale and scope of the Credit Departments of the Farmers' Associations (CDFAs) in Taiwan. The factors that affect cost efficiency are also investigated. In particular, non-agricultural loans are adjusted to account for loan quality problems faced by CDFAs. Economies of scale are found to exist and its effect is larger for small CDFAs and rural CDFAs. However, the economies of scope exist only for large CDFAs and urban CDFAs. Generally, large CDFAs and rural CDFAs exhibit more cost efficiency. The increase in costs associated with non-performing loans is about 16.5%. We find that the loan to deposit ratio has a positive impact on cost efficiency. The quality of personnel also can significantly improve cost efficiency. However, the relative increase in the ratio of branch number to deposits decreases cost efficiency. After controlling the other affecting factors, regression analysis confirms that non-performing loan ratio negatively impacts cost efficiency. The result of the study suggests that some deregulation is required. Meanwhile, quality of human resource is by all means important for cost efficiency.