The Analysis of Operational Performance of the Commercial Banks Restructured from Credit Cooperatives- A Case Study on a Certain Bank

• Main Authors: Chin- Sheng Ting, 丁金聲
• Other Authors: Bao-Guang Chang
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/03454337735598020023

碩士 === 淡江大學 === 會計學系碩士在職專班 === 101 === A case study of a commercial bank restructured from a credit cooperative is included in this thesis to compare and analyze the financial ratios after the restructuring. Thirteen years of financial data following the sample bank restructuring was collected, including the relative financial indexes such as capital adequacy, asset quality, profitability, mobility and growth capacity. The data was also compared with the average trend of banks restructured from credit cooperatives, a credit cooperative in the northern area and local banks so as to understand the changes in operational performance in commercial banks restructured from credit cooperatives and to analyze the operational management problems and issues in the financial environment for the sample bank. The findings show that there were positive effects after the restructuring on merely two operational performance indexes, the deposit growth rate and loan growth rate, for the sample banks, while all the profitable indexes such as asset return rate, net return rate and average earnings per employee declined. Compared with the average performance of the restructured banks, the sample bank performed better in terms of overdue loan rate, asset return rate, net return rate and the average earnings per employee. Compared with T credit cooperative, all the indexes for the sample bank were lower than T credit cooperative except the deposit growth rate and loan growth rate. Therefore, it’s that the restructured banks should make a better use of the advantages of popularity and locality to penetrate into communities by diversified services. Moreover, through network electronic technology and inter-industrial alliance, these banks could improve their marketing awareness to make up the weakness of lack in entities. Core business should be cultivated further to strengthen their future competitive advantages, and finally the banks will develop into small and smart community banks.