This paper was published as a Faculty Working Paper (no. 183)for the Lubin School of Business, Center for Applied Research, April 1999.

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This study provides a statistical tool for assisting credit union managers in planning capital/asset ratio strategies for optimum operating efficiency. Focus groups, personal interviews, and survey data from randomly selected responses form the basis of our model. Two multiple regression equations allow operating managers to set target goals for their gross and net capital/asset ratios.