本研究基於資料包絡分析法之架構，首先探討農會信用部之生產效率及組織重整後之生產效率，進而在總資源不變之條件下，藉由資源重分配，進行組織整體經濟績效的探討。研究結果顯示，農會信用部生產效率不佳，且經營規模過小，農會信用部部分合併後，透過資源重分配後總經營績效可提昇18.2％，農會信用部全部合併後，透過資源重分配後總經營效率可提昇21.5％。

This study attempts to apply the Data Envelopment Analysis (DEA) to approach the performance of the credit departments of farmres' associations in Taiwan. Based on the structure of the data envelopment analysis approach, this study measures the relative efficiency for credit departments of farmers' associations in Taiwan via resource redistribution. When the amount of resource is fixed, it can be distributed to each unit within an organization in a better way. It intended to find the possible improvements for those inefficient credit departments of farmers' associations. The empirical results show that the overall efficiency scores of the teams indicate is not best and scale for credit departments of farmers' associations in Taiwan is relative small. It implies that the reorganization of the credit deparments of farmers associations may be appropriate if more efficient organization is to be pursured. Finally the reorganization of the credit departments of farmers' associations are studies, evidences show the results are really be improved and acceptable.