摘要：AbstractCredit unions (CUs) as finance institutions are valued by financial ratios, although they have a social aim as well. Moreover, the cooperative nature of activities should be taken into account. The paper aims to discuss the methodology for performance valuation of CUs and carry out the valuation on Lithuanian CUs example. Cost effectiveness estimated by data envelopment analysis is compared to different performance and outreach measures. The main results suggest that more cost effective credit unions are the larger ones, but efficiency is not described by other outreach measures.
