應用二階段資料包絡分析法於農會信用部經營績效之研究—以高屏地區農會為例

An Application of the Two-Stage DEA for Management Performance of the Credit Department of Farmers’ Associations in Kaohsiung-Pingtung Area

林明宏(Ming-Hung Lin)

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(2012年)

https://doi.org/10.6346/NPUST.2012.00131

摘要

本研究主要探討農會信用部的經營績效，採用二階段資料包絡分析法(Two-Stage Data Envelopment Analysis)評估其經營效率，並從獲利能力與市場能力的觀點分析，以高屏地區44家農會信用部為研究對象，並從各農會於2011年年報選取相關資料進行評估與分析，將農會信用部生產過程分解為獲利能力與市場能力兩個階段，以建構農會信用部的績效評估模式，並運用獲利-市場矩陣作為擬定競爭策略以供策略當局參酌。
本研究經實證分析探討後：高屏地區44家農會信用部在經營效率分析：獲利能力仍有36.3％的農會信用部未能充分利用資源，市場能力有九成競爭力較薄弱，獲利能力方面區域限制及設立時間前後皆未達顯著差異，市場能力方面在設立時間前後達顯著差異，造成高屏地區農會信用部技術(TE)無效率原因皆是純技術(PTE)無效率所產生，經營類型以獲利能力高但市場能力較低之農會信用部有23家，其次獲利能力且市場能力皆較高有10家，表示農會信用部在競爭激烈的金融市場相對薄弱，最後影響高屏地區農會信用部獲利能力因素為營業費用為最大，影響市場能力因素則以營業收入較大。

關鍵字

二階段資料包絡分析法 ； 管理矩陣 ； 農會信用部 ； 經營績效

並列摘要

In this research, Data Envelopment Analysis (DEA) was utilized to evaluate the management performance of 44 credit departments of Farmers Associations in Kaohsiung-Pingtung Area. A two-stage approach including profitability and marketability phases is proposed for the management performance evaluation. The data for analysis is on the basis of their annual reports 2011. The purpose of the study is trying to build up a performance evaluating model for the Farmers Associations and to hopefully develop a competitive strategy by applying profitability/marketability matrix. And I truly hope it will be helpful for the relevant authorities in making decisions.
The study results indicate that among the 44 credit departments of Farmers Associations, 36.3% fail to effectively utilize current resources in profitability, and 90% are relatively less competitive in marketability. There is no significant difference in profitability with different territorial limitations and establishment dates. There is a significant difference in marketability with different establishment dates. Pure technical inefficiency is the main cause of technical inefficiency of Farmers Associations in profitability and marketability. There are only 10 Farmers Associations have high profitability and marketability performance, and 23 Farmers Associations have high profitability but low marketability performance. It means that most of the credit departments of Farmers Associations are hard to survive in competitive financial battlefield. We have observed a highly significant positive correlation between the profitability and the operating expense, as well as a highly significant positive correlation between the marketability and the operating revenue.

並列關鍵字

Two-Stage Data Envelopment Analysis ； Management Matrix ； The Credit Department of Farmers Association ； management performance

參考文獻

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