有鑑於農會組織中包含了供銷、信用、推廣與保險四個部門，且部門間存在勞動與固定資產之生產要素共用的情形，無法直接衡量出農會四個部門各自的經營效率，加上農會信用部門在追求貸放表現時不可避免會出現信用風險，因此，本文修改Mar Molinero(1996)的多部門資料包絡分析模型，並採用方向距離函數來納入非意欲產出變數，建立一個完整的多部門績效評估模型，以衡量不同部門效率之差異，並驗證各部門之間的表現是否具有相關。衡量結果顯示信用與供銷二部門之效率要比推廣與保險部門來得好，而由各部門效率相關程度來觀察，四個部門間的表現具有明顯的相輔相成效果，因此，在推廣部爲各部門中表現相對最不佳的情況下，農會應更爲積極地從事農業推廣的工作，與農民之間形成良好的互動循環，方能改善目前的營運狀況。

Taiwan's farmers' associations are characterized as general purpose, multi-service farmers' cooperatives with credit, extension, insurance, and marketing departments. This study modifies the multi-activity DEA model by Mar Molinero (1996) to evaluate the efficiency of individual departments when allocation of shared inputs (such as employees and fixed capital) among the four departments is unclear. In particular, due to the risk of non-performing loans faced by the credit department, the directional graph distance function is adopted in our study to provide a risk-adjusted performance measure. It is found that the performance of marketing and credit departments are in general much better than those of the extension and insurance departments. In addition, there are close ties among the efficiencies of the four departments. Thus, our result implies that farmers' associations should strengthen their extension services and enhance grassroots connections to improve their overall performance.