Financial Ratio Analyses of the Credit Departments of Farmers’Associations in New Taipei City
Date Issued
2012
Date
2012
Author(s)
Chen, Yi-Chih
Abstract
The study calculates 13 management indice of 24 Farmers’ Association credit departments in New Taipei City pursuant to Farmers’ Association annual report data from 1997 to 2011. The research period is between 1996 and 2010. All the Farmers’ Associations are divided into 3 types pursuant to urbanization extent of every elementary Farmers’ Association credit department area (urban-type, synthetic-type, and rural-type) to analyze and compare influence of agriculture financial reform on different types of Farmers’ Association credit departments.
The research results reveal that on point of view of urban-type Farmers’ Association, 6 indice are not improved but go from bad to worse after agriculture financial reform. 1 performance indice remain almost equal before and after reform. 6 indice are improved after reform. On point of view of synthetic-type Farmers’ Association, 8 management indice are not improved after agriculture financial reform but go from bad to worse. 1 performance indice remain equal before and after reform. 4 indice are improved after reform. On point of view of rural-type Farmers’ Association, 8 management indice are not improved after agriculture financial reform but go from bad to worse. 4 indice are improved after reform.
To sum up the foresaid, credit department of the urban-type Farmers’ Association has the best performance, but that of the rural-type has the worst, while the study finds that agriculture financial reform has more benefit to enhancement of asset quality and intensification of management, but has limited help to enhancement of other management performance. Especially, some revenues relevant indice present the recession phenomenon, inferred to be related to bad prosperity and fierce financial market competition in recent years, implying that agriculture financial reform has tremendously excellent effect on promoting what is beneficial but by contrast, has limited effect on abolishing what is harmful. On the current research method and data, we can not still clearly distinguish that it is prosperity influence or agriculture financial reform that indeed can not give the rein to its efficacy, a more actual result of which needs prospective relevant researches to incorporate financial institutes (e.g. other commercial banks in New Taipei City) into exploration.
Subjects
Agriculture financial reform
Farmers’ Association credit department
Operation performance
CAMEL performance indice
SDGs
Type
thesis
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