雲林縣為我國重要農業產區，境內各農會信用部經營良窳攸關農民福祉，因此本研究乃著重於縣內各鄉鎮農會信用部的經營績效分析，以提供相關農會參考並進而提升其管理績效。 本研究透過對資料包絡分析法來評估農會信用部經營效率，其中投入項變數為資產、用人費用、業管費用及利息支出等四項變數；產出項變數為淨值、利息收入、相對損益、放存比率及放逾比率等五項變數，並以雲林縣19家農會信用部之90年度及91年度資料作為分析基礎，本研究是將不同年度的同一家農會視為二家不同的決策個體，藉由資料包絡分析法的評估結果，提供各農會信用部管理改善之參考。結果如下： 1.由CCR及BCC模式中之虛擬乘數，分別為利息支出及資產所佔的權數皆最重，而在績效改善上，透過CCR模式及BCC模式分析，較需改善皆以業管費用的投入減少最多，產出項最需增加的是相對損益。 2.在受評估的農會信用部中有19家是屬於規模報酬固定階段；7家為規模報酬遞增階段；另外12家為規模報酬遞減階段。 3.在有效率的農會中，由CCR模式可得13家，BCC模式則有19家，至於各具效率的農會中其穩定程度，則可由其被參考次數的多寡而定。 4.我們可透過效率、無效率間的t檢定可看出，無效率群在各投入產出變數的績效皆明顯落後於效率群。而90年及91年績效差異的主因在於資產、利息支出及用人費用上的使用效率。 This paper examines a systematic view to measure the operating performance of Finance Department of Township-level Farmers' Association in Yunlin county by Data Envelopment Analysis(DEA). Attention is focused on three stages based on the process of this paper: (1) Describing the Finance Department of Township-level Farmers' Association operating and identifying the problems of this paper, (2) Identifying the input and output factors and selecting appropriate DEA models,(3) Analyzing and explaining the outcoming of this paper. In this paper, we get four results from research. 1. From CCR and BCC analysis model, it shows the interest outcome and assets occupied the most percentage, and in terms of management expense is need to be reduce budget. 2. 19 Finance Departments is standing in the scale of benefit and 7 Finance Department is in the stage of increasing benefit and the last 12 is in the stage of decreasing. 3. In the effective Township-level Farmers' Association in Yunlin county, there are 13 Finance Departments by CCR model, 19 Finance Departments by BCC model. By the steady of operating, it depends on the times of been reference. 4. All of the input-output ratios in the efficient group are better than those in the inefficient group. And the main difference of operating performance of Finance Department of Farmers' Association in 2001 and 2002 is using rate of asset, interest outcome and wage. In summary, this paper proposes useful information for the generating directions for making improvements.
