目標管理的實施與經營績效之研究－以A銀行為例

A STUDY OF MEASURING BANK PERFORMANCE THROUGH USING THE MANAGEMENT BY OBJECTIVES

張金英(CHIN -YING CHANG)

指導教授 ： 梁世安

國立臺北大學/商學院/國際財務金融碩士在職專班/碩士(2010年)

摘要

在經濟開放金融全球化的政策下，金融版圖大挪移，讓台灣本地的銀行業面臨前所未有的競爭壓力。為了持續個案銀行的成長及獲利性，以保有競爭力，思考如何在目標管理的實施下，對經營績效有正面的成長及助益，而引起本研究的動機。
本研究係探討實施目標管理與經營績效之研究-以個案銀行為研究對象，本研究首先蒐集相關文獻的資料，以歸納的理論基礎，推導出本研究的假說(亦即目標管理的實施及相關屬性的主構面與金融機構經營績效呈正相關係)，應用平衡計分卡中衡量構面的觀念，設定核心成果量度，作為金融機構經營績效的衡量標準。
並以問卷施測方式進行資料蒐集，問卷調查的對象為個案銀行9家分支機構。資料分析方法主要以敘述性統計分析、迴歸分析、變異數分析及Duncan多重比較法進行驗證，以探討本研究的假說。
研究結果顯示，「員工對目標管理的參與程度」及「推行部門對專案的積極性」與「經營績效」呈正相關。不同人文屬性變數對經營績效具有部分顯著差異。但因個案銀行本身的屬性、制度不同於其他民營銀行，受限於監督機關人力運用，預算編列之控制，晉升制度僵化。是故，在「單位主管參與及主導強度」及「公司獎勵制度的實施」與「經營績效」驗證結果為不支持。本研究的結果對個案銀行而言是值得思考的問題，在目標管理的實施上確有改善的空間。

關鍵字

目標管理:平衡計分卡:經營績效

並列摘要

Under the policies of open economies and globalized financial markets, the world’s financial powers are shifting so rapidly that Taiwan’s local banks are facing unprecedented competitive pressure. To sustain the growth and profitability of the subject banks while preserving its competitiveness, we must start thinking how the implementation of a goal oriented management may facilitate business growth and positive performance; this forms the basis of this research.
This research aims to discuss the effects of goal oriented management and business performance – using the subject bank as a research subject. Over the course of this research we have collected past references from similar studies and derived the hypothesis of this research ( i.e. the implementation of goal oriented management and its relevant attributes is positively correlated to the business performance of a financial institution) based on the summarized theory. We have established the scale of our core results based on the concept of a balanced scorecard to provide the standards for measuring the business performance of financial institutions.
Data in this research was gathered through questionnaires. Interviewees in this survey consisted of nine branches of the subject bank. The analytical methods used to test the hypothesis of this research included the descriptive statistical analysis, regression analysis, variance analysis, and Duncan’s Multiple Range Test.
The research results showed that “employees’ participation towards goal oriented management” and “the pro-activeness of the project implementation team” are positively correlated to “business performance”. The variables of different human cultures contribute somewhat significantly towards business performance. However, given the characteristics of the subject bank, whose policies are different from other private banks, with budgets and human resources controlled by the supervisory authority, and having a rather stagnant career advancement policy, the “unit supervisor’s extent of involvement” and “the implementation of a corporate reward system” were tested to be unsupportive of “business performance”. The results of this research are something worth considering to the subject bank, that there is room for improvement when implementing goal oriented management

並列關鍵字

Management by Objectives:Balanced Scorecard:Business Performance

參考文獻

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