[[alternative]]Cost Efficiency, Metatechnology Ratio and Variance Analysis of the Farmers' Associations in Taiwan

[[abstract]] 本文將農會信用部分為都市型、鄉村型與混合型三種型態，以2004~2008年237家農會信用部為研究對象，並擴展O'Donnell, Rao, and Battese(2008)中的研究模型，將生產面模型改為成本面模型進行研究，應用Chow檢定之結果證實三群農會型態有顯著之成本結構的差異，因此，本文將利用共同邊界成本模型(Metafrontier Cost Model, MCM)分析各類型農會成本效率與共同技術率(Metatechnology Ratio, MTR)。實證結果得知，在共同成本效率值方面，混合型農會顯著高於都市型與鄉村型農會；共同技術率方面，都市型及混合型農會顯著優於鄉村型農會；在影響之因子中，贊助會員、員工年齡、水田面積的增加及內部融資的下降，皆有助於共同邊界成本效率與共同技術率增加。[[abstract]] This article will credit unions part of the urban type, rural type and mixed type. The samples are 237 farmers' credit unions during 2004-2008 in Taiwan. We analyze metafrontier cost efficiency and metatechnology ratio(MTR) by metafrontier cost model(MCM). The results show that the farmers' credit unions are highly efficiency. The mixed type' metafrontier cost efficiency of the farmer's credit unions is better than that of urban and rural type farmer's credit unions by about 0.7940. Moreover, the urban type' MTR of the farmer's credit unions is greater than that of mixed and rural type farmer's credit unions by about 0.8704. The significant are membership increased sponsorship, the employee to increase, increase in paddy field area and reduce to internal financing ratio are contributed to increased metafrontier cost efficiency and MTR