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The purpose of this study is to investigate the performance of Hualien City Vegetable and Fruit Wholesale Market and to propose management strategies. The analysis of financial structure, five-ratio financial analysis, survey data of cooperative members were used for the analysis of financial performance and non-financial performance and the suggestions of management strategies.
The results are:
1. In the five-ratio financial analysis, there are profitability analysis, growth analysis, productivity analysis, activity power analysis, and stability analysis. The return on equity (ROE) and return on assets (ROA) are better than other ratio indices. The current ratio and liquid ratio are excellent and the liquidity is good in the short run. The total asset turnover ratio, the total equity turnover ratio, and the equity turnover ratio are above the average. The productivity indices show the possibility of the redundant personnel. The average growth rate of total equity, 7.9%, is lower than the growth rate of net income, 28.8%.
2. In the aspect of non-financial performance, there are 32.1% of cooperative members are satisfied with the performance of Hualien City Vegetable and Fruit Wholesale Market. In the aspect of price stability, the price volatility of vegetables and fruits affects the consumers. The increase of cooperation marketing and service quality are proposed to improve the non-financial performance.
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