Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24399
標題: 金融海嘯後以平衡計分卡評估金融業經營績效之研究-----以C商業銀行為例
An Application of Balance Score Card to the Evaluation of Performance After The Global Financial Criss: C Commer Bank
作者: 吳文樟
Wu, Wen-Chang
關鍵字: Balance Score Card
平衡計分卡
Evaluation of Performanc
Commer Bank
金融業
經營績效
出版社: 高階經理人碩士在職專班
引用: ARC遠擎管理顧問公司策略績效事業部譯(2009),Kaplan,R.S.& Norton,The Stratege—Focused Organization:How Baianced Scorecard Companies Thrive in the New Business Environment,策略核心組織:以平衡計分卡有效執行企業策略;臉譜文化出版,城邦文化事業股份有限公司。 C商業銀行2007、2008、2009年報。 田中玉(1998)平衡計分卡之設計—以國內M銀行信用卡部門為個案研究對象,政治大學會計學研究所碩士班論文。 朱道凱譯(2010),Kaplan,R.S.& Norton,D.P.The Balanced Scorecard:Translating Strategr into Action,平衡計分卡:化策略為行動的績效管理工具;臉譜文化出版,城邦文化事業股份有限公司發行。 李濟成(2007)平衡計分卡於非金控銀行業管理策略之設計—以某銀行為例,東吳大學國際貿易學系碩士論文。 林英芊(2002)平衡計分卡模式之實證研究—以個案銀行為例,國立臺灣大學會計學研究所碩士論文。 高子梅、何霖譯(2006),Kaplan,R.S.& Norton,Alignment:策略校:應用平衡計分卡創造組織最佳綜效;臉譜文化出版,城邦文化事業股份有限公司發行。 陳正平譯(2004),Kaplan,R.S.& Norton,Strategr MAPS:Converting Intangible Assets Into Tangible Outcomes,策略地圖:串聯組織策略從成行到徹底實施的動態管理工具;臉譜文化出版,城邦文化事業股份有限公司發行。 曾麗芬(2001)實施平衡計分卡之問題研究--以某銀行為例,政治大學會計學研究所碩士論文。 蘇益良(2001)將平衡計分卡導入銀行策略管理之設計—以某商業銀行為例,東吳大學會計學研究所碩士論文。 戴燈山(2003)平衡計分卡之歸劃與設計—以合庫銀行為例,國立清華大學高階經營管理碩士班碩士論文。
摘要: 臺灣的銀行業近年來在世界性金融風暴的衝擊下,經營環境起了重大的變化,逾期催收款不斷的浮現、存放款利差逐漸縮小、許多金融商品推陳出新,無一不衝擊著傳統金融機構的營運。因此,如何在此金融波動的環境中取得競爭優勢,是經營者極為重要的課題。 自1992年Kaplan & Norton提出平衡計分卡之觀點,將企業的願景與經營策略轉化為(一)學習與成長、(二)內部流程、(三)顧客、(四)財務等四大構面的衡量指標,依有系統的管裡方式,將策略逐步逐案的加以分析、修正面加以實施,讓整個企業昇級並脫胎換骨。 本研究以個案銀行為研究標的,其研究結果發現如下:(一)財務構面方面:個案銀行較注重分散投資以降低風險,但分散投資並經營的產業中,許多營運並非本身的核心能耐,因此,此項決策可能是一項風險,亦可能是一項短空長多。(二)顧客構面方面:個案銀行較重視銀行經營的二八法則,在有限的人力下,固然可以節省許多成本,但亦容易流失許多潛在的貴賓戶,值得注意。(三)內部流程構面方面:內部控制與內部稽核極為重要,是防弊的手段,但防弊與興利同等重要,過份把人力用於防弊上,對興利是一種阻礙,必須要拿捏比例與分寸。(四)企業總是希望讓企業的願景與員工的願景相結合,以提昇向心力,但研究發現個案銀行較重視「單位員工收益」,而員工較重視「通過資格檢定」,是一項必須注意的課題。 本研究建議如下(一)個案銀行較重視「財務面」與「顧客面」之績效衡量指標。但為了長期績效及驅動長期的策略,該銀行對於人才的培育、內部流程的改進尚有著墨的空間。(二)在財務構面中,降低逾期放款可增加「逾放指標」,作為建立長期觀測之衡量指標。(三)隨著整體內部與外部環境的變化與更迭,應適時對於組織及創新加以變更或修正平衡計分卡的內容。(四)對於非財務構面之績效衡量指標,必須依期重要性及迫切性給予適度的量化,再與客觀分析。(五)對於本研究所提出的各項問題,實際思考並運用各種處理方案。
Under the turbulence of the global financial crisis, the management of the recent banking industry in Taiwan has greatly changed. The continual overdue receivable funds, the decreasing funds on deposit spread and the various new financial commodities cause great impact on the management of the traditional financial institutions. So how to obtain the competitive advantages in this fluctuating financial environment has become a significant issue for the operators. • According to the viewpoints of the balance score card proposed by Kaplan & Norton in 1992, an enterprise's visions and management strategies can be converted into four aspects of the evaluation indicators: (1) learning and development, (2) internal flow, (3) customers, and (4) finance. Based on the systematic managements, strategies can be gradually analyzed, modified and implemented and thus enable the whole enterprise to entirely upgrade itself. • This research focuses on the case study of the individual banks. The study results are as follows: • (1) Financial aspect: The bank emphasizes more on the dispersed investments to reduce the crises. However, among the businesses of the dispersed investments, many of them are not in the core abilities of the bank, so the decision may be either a risk or “bad news” in short-term but actually “good news” in long-term. • (2) Customer aspect: The bank puts the stress on the two-eight principle. But the limited workforce, despite the conservation of the cost, tends to lose lots of potential customers. • (3) Internal flow aspect: The internal control and auditing is often the top priority, a method to avert any abuses. But averting abuses and pursuing profits are both important. So don't put too much workforce on averting abuses and try to strike a balance between them. • (4) The consistence of the enterprise's and the individual's visions is often a sharp drive that can elevate the enterprise's centripetal force. But the research shows that the bank pays more attention to the “unit employee yield” but the employees stress more on passing the “examination of qualifications.” • Suggestions are also mentioned below: • (1) The bank is concerned with the indicators in the performance evaluations of the financial and customer aspects. But for the long-term performance and driving force, the bank should also focus on the nurturing of the employees and the improvement of the internal flow. • (2) In the financial aspect, the reduction of the overdue loans can increase the indicators and be served as a long-term measurement. • (3) With the changes of the internal and external environments, the institutions should be innovated and the balance score card should be modified all the time. • (4) As for the non-financial aspect, the indicators of the performance evaluation should also be quantified and then objectively analyzed according to its importance and urgency. • (5) The questions presented in this study should be practically thought over and be dealt with by any pertinent means.
URI: http://hdl.handle.net/11455/24399
其他識別: U0005-1907201112392700
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-1907201112392700
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