以往有關農會成本效率、規模與範疇經濟之研究，皆以農會信用部為主要分析對象，未曾針對整體農會與其餘三個（推廣、保險、經濟）事業部門進行分析，所以，相關研究不易窺知整體農會的產業特性。因此，本研究嘗試以農會的服務性、經濟性及金融性三項指標作為農會的整體產出，推估農會整體與個別產出之規模與範疇經濟，再進一步模擬產出在減少50%至增加300%之變動區間，對規模與範疇經濟之影響。研究結果顯示，2000年臺灣地區農會的成本效率為0.8116，且具有規模經濟、特定產出規模經濟、範疇經濟及特定產出範疇經濟，其中以混合型及南部農會最具規模經濟、範疇經濟及特定產出範疇經濟；此外，都市型及北部農會最具服務性與金融性之規模經濟，混合型及東部農會最具經濟性之規模經濟。在模擬產出量之增減變動方面，規模經濟與範疇經濟均隨產出之增加而遞減，且變動區間內均具有規模經濟，但範疇經濟在產出增至300%時，出現範疇不經濟的現象。

Most of previous studies on cost efficiency, economies of scale and scope of farmer associations (FAs) in Taiwan focused only on the credit department of FA. In this paper, we attempted to estimate those measures by constructing three output indices representing three functions (agricultural extension service, finance and economics) of FA. We also simulated the impact of the output expansion on the economies of scale and scope of Taiwanese FAs.Empirical results showed that the average technical efficiency of Taiwanese FAs was 0.8116 in 2000. In general, they also enjoyed economies of scale and scope. Among them, the FAs with mixed type or located in southern Taiwan performed the best. The FAs with urban type or located in northern Taiwan were having the best product-specific economies of scale related to the products of services and finance. In addition, the FAs with mixed type or located in eastern Taiwan were having the best product-specific economies of scale to the product of economics. Simulation results showed that the economies of scale and scope would decrease with output expansion. And the diseconomies of scope would occur once there were more than 300% of output expansion.