| 摘要Abstract | 本研究探討台灣銀行業服務品質與營運效率及獲利性的關係。採用資料包絡分析法(Data Envelopment Analysis；DEA)及近似無關迴歸模式(Seemingly Unrelated Regression Model; SURE)進行實證分析後發現，雖然銀行服務品質增加了銀行所使用的投入量，但亦提升了產出量及最終的獲利性。Horngren et al. (2000，p.469)即指出，因為公司在不同的策略目標中必須作出權衡，想要在同一時間尋求所有績效衡量的改善是不恰當的。因此本研究具有以下意涵：在提供金融服務時，追求品質改善策略的銀行，管理高層應專注於品質改善對產出及財務報酬的正面影響，而將那些為了提升服務品質所花費的成本視為品質改善的必要代價。The purpose of this paper is to explore the relationships between service quality, operating efficiency and profitability. Applying data envelopment analysis and seemingly unrelated regression model with sample firms from Taiwanese banking industry, we find that while a bank needs to consume more inputs to achieve an improvement in its service quality levels, it is worthy to the bank since this cost will be compensated by higher outputs. Furthermore, we demonstrate that a bank’s endeavor to improve the service quality will contribute to its ultimate profitability. Our results are correspondent with the arguments of Horngren et al. (2000): it is not appropriate for firms to require improvements on all aspects of performance measures simultaneously, because firms have to make a trade-off among the different strategic objectives. The results of this study have implications for the banks pursuing for the quality strategy. While providing financial service, the management should focus on the positive effects of quality improvement on outputs and financial returns, and should treat the inputs of improving service quality as inevitable expenses. |