以策略觀點探討新舊銀行之經營效率－結合平衡計分卡及資料包絡分析法

The Study of Relationship among EVA®, Operational Efficiency and Market Performance-An Analysis for the Electronic and Information Industries in Taiwan

張石柱(Shyr-Juh Chang) ； 蕭幸金(Shing-Chin Shiao) ； 譚雯華(Wen-Hua Tan)

《當代會計》 5卷2期 (2004/11) Pp. 207-234

https://doi.org/10.6675/JCA.2004.5.2.03

摘要

本研究以國內32家上市上櫃之新舊銀行為研究樣本，結合平衡計分卡四個構面，選取各構面之衡量指標，探討其時間遞延關係、經營效率差異及其造成差異的原因，並進一步比較社會大眾對新舊銀行之評價與實際經營效率間之差異。本研究結果發現：1.銀行業之非財務面投入（領先指標），一年內即反映在財務面產出上（落後指標），顯示銀行業激烈競爭與迅速反應的特性。2.經營效率分析結果顯示，舊銀行之效率較新銀行為佳。3.差額變數分析結果顯示，新舊銀行在顧客、學習成長構面，呈現顯著差異；內部流程構面的差異則不顯著。4.實際經營績效排名與聲望排名之比較，吻合度達70%，新銀行之聲望排名與實際相對績效排名均較舊銀行為差，證實舊銀行經營效率優於新銀行。

關鍵字

平衡計分卡 ； 資料包絡分析法 ； 遞延時間 ； 技術效率

並列摘要

This research includes up to 32 newly established banks as well as those early banks in stock market as analysis samples. By combining with the four dimensions of BSC and selecting indications from each dimension, we discuss lag relationships, the differences of their operating efficiency and the reason why it happened. Furthermore, we compare with the difference between society evaluations and their practical operating efficiency for newly established banks and early banks.The results of this research are as follow: 1. Non-financial effects investment (lead indicator) in banking business will reflect upon financial accrual effects (leg indicator) within one year. It reveals the characters of violent competitions and rapid responses in banking business. 2. The operating efficiency analysis shows that the early banks have more advantages then new banks. 3. According to the results of slack variable analysis, the client, learning and development factors appear obvious differences between new and early banks. Nevertheless, banks' infra operation procedure differences are gentle. 4. In view of the comparison between practical operation effect ranking and reputation ranking, the correspondence rate reaches 70%. Both rankings of new banks are lower then early banks. It verifies that the operating efficiency of early banks is better then those newly established banks.

並列關鍵字

Balanced scorecard ； Data envelopment analysis ； Lag time ； Technical efficiency

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