銀行業實施平衡計分卡之探討-以某銀行國內營業單位為例

Balanced Scorecard in the Banking Industry-Implemented in the Domestic Branches of A Bank

聶星(Hsin Nien)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

本研究係探討平衡計分卡之實施是否能提升經營績效。以某銀行之國內營業單位為研究對象，研究者以實際參與者角度，利用個案銀行實施三年之資料，就下列三個問題：(1)非財務指標與財務指標之關聯性；(2)關鍵績效指標與績效提升之關聯性；(3)各衡量指標與策略是否連結，進行分析。經由資料分析，除2007年的學習與成長面與財務面出現不顯著負相關，及部分個別關鍵績效指標與經營績效關聯性不高外，這三者都與預期的方向呈現一定程度的關聯性，故個案銀行三年來營業單位盈餘直線上升，顯示平衡計分卡之實施確實有助經營績效之提升。
就長期而言，建議個案銀行應增加具有前瞻性之非財務指標並克服該指標量化困難，以增進長期效益，並將平衡計分卡實施於營業單位之實際經驗應用在全行各單位，使平衡計分卡效益更能發揮。

關鍵字

平衡計分卡、非財務指標、關聯性、經營績效

並列摘要

This study is to examine whether the implementation of Balanced Scorecard (“BSC” in short) improves the performance. The research is to study the implementation of BSC on the domestic branches of a commercial bank in the last three years. The researcher is a member of BSC team of studied bank. This paper analyses the following relationships, (1) the correlations between financial measures and non-financial measures, (2) the relationship between key performance indicators and improvement of performance, (3) the linkage between measures and strategies. From the recent three-year data, it has been proved that there is certain relevance for all of three above-mentioned relationships though there is negative correlation between Financial and Learning & Growth in 2007 as well as inconspicuous relevance between some key performance indicators and operating performance. Overall, proved by the growing profits of the studied bank in the last three years, it is evident that the implementation of BSC improves the performance of the bank’s domestic branches.
It is suggested that, for the long term performance, the adoption of non-financial measures should be more comprehensive to include more foresighted indicators. The bank needs to further quantify the valuable KPIs to link to the profit presentation. In view of the success of BSC implementation on domestic branches of studied bank, the implementation of BSC should extend to entire bank to further examine the function of BSC on performance improvement.

並列關鍵字

Balanced Scorecard, non-financial measures, relationship, performance

參考文獻

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