A Study on the Operation Performance of Credit Department of Taiwan Farmers Association

• Main Authors: Jau-bo Shiu, 許兆博
• Other Authors: Cheng-wei Chen
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/53854746193640519882

碩士 === 雲林科技大學 === 財務金融系碩士班 === 99 === The study investigates how operation indicators influence operation performance in terms of deposits, loans, total revenues and policy-oriented special agricultural loans for Credit Department of Farmers Associations in Taiwan. The data is based on operation indicators of the whole 260 Credit Departments during the period of 2007 to 2010. The methods adopted are descriptive statistics, sampling tests and multiple regression models. It is hoped that the results can serve as reference for Credit Departments on the matters of financial management improvement and loan business promotion as well as provide a guideline for agricultural law-making or policy amendment. The major findings of the study are as follows: 1. Through t-test and nonparametric test, it shows that net values contribute positively on all operation indicators. On the items of deposits, loans and total revenues, Credit Departments with high net values outperform those with low net values. Also, there exists a region attribute which can significantly explain operation indicators. Specifically, the Credit Departments in the northern region perform better than those in the southern region on business, ranging from deposits, loans, total revenues, non-policy-oriented special agricultural loans, net values, to overdue loan ratios. The Credit Department in southern region has only higher management efficiency on the policy-oriented special agricultural loans. This suggests that loan business of Credit Departments in the southern region still heavily relies on the policy-oriented special agricultural loans. 2. Through multiple regression models, net values of the Credit Department exhibit a positive impact on operation performance of deposits, loans, non-policy-oriented special agricultural loans and total revenues. This indicates that net values can be an important determinant on the operation performance of Credit Department. Besides, the operation indicators such as net values of the Credit Department, numbers of Farmers’ Association member, personnel of the Credit Department, and annual expenditures have a positive effect on operation performance of deposits and loans, while overdue loan ratios and ratios of bank of international settlement (BIS) have a negative effect on operation performance of deposits and loans. Finally, the operation indicators of the Credit Department do not provide sufficient statistical explanation power on the policy-oriented special agricultural loans. Therefore, the policy-oriented special agricultural loans, under the support of government, have its peculiarity.