| 摘要: | 銀行業以往的收入來源是以存放款利差及信用卡利息收入為主，但歷經金融風暴、卡債風暴所造成的呆帳，嚴重傷害銀行的獲利能力，因此，銀行轉向無呆帳風險的財富管理業務。繼之國人的所得與財產增加，對理財愈加重視，促使財富管理業務蓬勃發展。 而在財富管理需求方興未艾的趨勢下，企業看重市佔營收的短期績效，並以較早期理財專員為此業務經營的團隊主體，但是人員是否能夠勝任績效持續成長及保持組織長期競爭力則充滿疑慮。而隨著平衡計分卡作為績效衡量的廣泛應用，本研究即希望透過平衡計分卡來分析財務、顧客、內部流程、學習與成長四個構面的策略目標與因果關係，並提出代表性的指標作為個案銀行的應用參考，最後提出對於經營財富管理業務之策略目標的實施建議。 經本研究對平衡計分卡的構面分析發現，個案銀行屬於企業生命週期之成長期，財務構面的衡量以營收成長為主，而顧客構面與內部流程構面之間的策略目標呈現密切的關聯；再者，屬於學習與成長構面的員工能力對於各項流程能否有效運作極為重要；此外，各構面之間可能還存在著網路式的因果關係。另一方面，對於個案銀行現有指標的分析亦發現，現有指標各具有一些優點與缺點，而且組織在現有指標的資料管理、加值、與適應資料分析目的之資料產出過程與方法，仍須投注許多努力來加以調整或改進。 最後研究結論指出個案銀行以淺顯和可行的語言來詮釋它的願景與策略會有助於消除平衡計分卡實施的障礙，而且指出個案銀行使用了策略地圖有利於向組織成員溝通策略目標之間的因果關係，此外也指出個案銀行若採用領先指標將較有可能預測未來績效。而研究建議則提到應該特別強化內部流程構面及學習與成長構面的驅動因素，以使業務持續穩定進展。 Banks traditionally rely on interests as main sources of revenue, but bad debts always hurt banks’ profitability when Asia Financial Crisis or “credit card storm” happens. Therefore, banks turn their attention to the non-risk-of-bad-debt business of wealth management. Also, people concern how to manage their wealth when they get richer year by year. Hence, above factors enable the prosperity of the business of wealth management. With the trend of growing need of wealth management, enterprises concern short-term performance such as market share or gross rate of sales, and their business teams is consist of prior financial consultants. However, their capability to keep performance growing and to keep organizational long-term competence is doubtful. With popular application of balanced scorecard, this study expects to analyze strategic goals and their causality among financial, customer, internal processes and learning and growth perspectives. Also, this study proposes representative indicators for the bank in the case, and it finally reveals the suggestion of how to implement strategic goals. And, with the analyses of the four perspectives of balanced scorecard, the findings show the bank case is experiencing growth period in the enterprise life cycle, so the financial measures concern revenue growth mostly and there are close relations between customer’s strategic goals and internal processes’ strategic goals. In addition, the employees’ capability is relevant to internal processes’ effectiveness. Moreover, perhaps there are network-style causalities among four perspectives rather than sequential causalities. On the other hand, with the analysis of the current indicators of the bank case, the finding shows current indicators have some advantages and weaknesses and the organization has to pay additional efforts to improve the process and method of data management, value-added application and analysis of current indicators. At last, the study concludes that the organization needs clear and actionable language to interpret its visions and strategies. In addition, it not only suggests the organization to communicate to organizational members and to implement strategic goals by strategic map, but also particularly suggests the organization needs to enhance the driving factors in internal processes and learning and growth perspectives to advance business steady. |
