臺北地區基層農會經營效率之分析研究

Abstract

臺灣農會成立主要目的是在扮演服務農民的角色，並克盡發展農業與繁榮農村的功能，然臺北地區近年隨著人口的增加及工商業發展下，傳統農業式微，耕地大幅的減少，基層農會會員逐漸流失，加上金融市場亦趨競爭激烈，經營面臨嚴峻的考驗。因此，農會應思考如何隨著產業結構的變遷，調整其功能、定位及改善經營策略，以提升經營效率。 本文以臺北市及新北市等33家基層農會為主要研究對象，並以臺灣區各級農會年報101年版為主要資料來源，運用資料包絡分析法（Data Envelopment Analysis , DEA）CCR模式求得技術效率（TE），固定規模報酬假設； BCC模式求得純技術效率（PTE）及規模效率（SE），變動規模報酬假設，用以評估分析臺北地區33家基層農會推廣、供銷、信用及保險等4個主要業務部門及整體盈餘表現之效率及未來改進之方向；並運用Tobit迴歸分析，針對區域人口數、農業人口數、耕地面積、正會員人數、贊助會員人數及農會類型等基本因素，是否影響基層農會之經營效率做進一步之探討。 研究結果顯示，臺北地區基層農會各主要業務部門在生產投入要素方面，使用過多的生產要素，造成資源的浪費情形，經營效率均仍有檢討改善之空間；就各別部門分析結果觀察，在推廣股及整體盈餘表現相對無效率之農會，大部分皆處於規模報酬遞增階段，顯示部門投入不 足；而供銷部、信用部及保險部則大部分處於規模報酬遞減階段，為過多的要素投入，應適度擴大或減縮投入規模以達最適生產規模。以信用部之效率值平均為0.957最高，其次供銷部為0.815，而保險部與推廣股之效率分別為0.520及0.449。以推廣部門為農會中效率最低之部門，就農會整體效率改善的角度而言，臺北地區基層農會應積極在農業推廣的工作上，加強與農民甚至一般民眾間形成良好的互動循環關係，以讓農會獲得更佳的整體經營績效。農會管理決策者可運用DEA差額變數分析結果，取得各部門過多投入之數值後，給予重新評估及有效利用，以降低經營成本，提高經營效率。

The goal of National Farmers' Association, R.O.C. is to serve farmers, develop agriculture and prosper the countryside. However, with the increasing population, the development of commerce and industries in Taipei area, the traditional agriculture has been declining gradually. The area of farmlands has reduced significantly. The local Farmers' association members have decreased. Furthermore, the competition in financial markets has harshly increased. The operation of Farmers' association is facing severe challenge. Hence, Farmers' associations should consider how to adjust its function and position, how to improve its managing strategy in line with the changes of industrial structure in order to improve its operation efficiency. The study objects are 33 local Farmers' associations in Taipei City and New Taipei City. The materials are mainly sourced from 2012 annual reports of Farmers' associations of different levels in Taiwan. The CCR mode of Data Envelopment Analysis (DEA) was utilized to get technical efficiency (TE), set up the hypothesis of returns to scale. Pure Technical Efficiency (PTE) and Scale Efficiency (SE) were obtained through BCC mode. The hypothesis of returns to scale was changed to evaluate and analyze the efficiency of four main business departments, including promotion, sales and marketing, credit and insurance, the efficiency of the overall performance and the future improvement direction in the 33 Farmers' association in Taipei area. Tobit Regression Analysis was applied to explore the impact of area population, agriculture population, arable land, numbers of formal members and supporting members and types of Farmers' association etc. basic elements on the operation efficiency of local Farmers' associations. The results of this study indicate that in the respect of production input, all main business departments of local Farmers' associations in Taipei area input over production elements and resulted in wastes of resources. The operation efficiency needs to be improved. The analysis and observation of other departments show that regard to the promotion and overall surplus of non-efficient Farmers' associations, most of them showed gradually increased returns to scale, indicating the lack of production input. The departments of sales and marketing, credit and insurance departments are mostly in the stage of gradual decrease of returns to scale, indicating over input of production. It is better to enlarge or reduce the input scale properly to make it a suitable production scale. The efficiency value of credit department is averagely 0.957, which ranks the top; the second is sales and marketing department at 0.815; the efficiency values of the insurance and promotion departments are 0.520 and 0.449 respectively. The promotion department is the lowest efficient in the Farmers' associations. Regarding overall efficiency improvement, the local Farmers' associations in Taipei area should actively enhance the interaction with farmers, even with some usual civilians to achieve better overall operation performance. The administrators of Farmers' associations may refer to the results of DEA slack variable analysis to obtain the over input data of different departments. Then re-evaluate the production input and use the input effectively to reduce operation cost and increase operation efficiency.