은행업에서의 성과지표들간의 관련성
Relationships among Performance Indicators in Bank
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초록
본 연구에서는 BSC문헌에서의 관점간 인과관계 가정과 금융기관 마케팅 문헌 등에서의 주장들을 바탕으로 은행 성과척도들간의 관련성을 검증함으로써 은행업에서의 전략의 수립, 성과지표의 선택, BSC구축에 시사점을 제공하고자 하였다. 이러한 연구 목적을 달성하기 위해서 은행업에서의 영업점 성과평가 결과를 이용하여 종업원 업무지식, 전자금융화, 창구응대, 신규고객 확보, 예금증가, 대출증가, 자산건전성간의 관련성을 조사하였다. 분석결과에 의하면 종업원 업무지식은 전자금융화와 자산건전성에 유의적 영향을 미치며, 전자금융화는 신규고객 확보에 유의적 영향을 미치는 것으로 나타났다. 또한 신규고객 확보는 재무적 관점의 예금증대와 대출증대에 유의적 영향을 미치는 것으로 나타났다. 이러한 연구결과에 따른 시사점을 종합하면, 전통적으로 중요하게 고려되던 친절한 창구응대의 효과가 퇴색된 반면에 종업원 업무지식, 운영프로세스의 개선, 고객기반 확대가 중요한 수익개선 동인임이 확인되었다. 따라서 전략의 수립, 성과지표의 선택, BSC구축시 인과관계의 가정에 있어서 이러한 요인들이 중요하게 고려되어야 함을 시사한다.
Abstract
In recent years considerable attentions have been given to the importance of strategic measurement systems including both non-financial and financial measures. One of the approaches adopted is that of the balanced scorecard(BSC). It is distinct from other strategic measurement systems in that it contains outcome measures and the performance drivers of outcomes, linked together in cause-and-effect relationships. This study examines the cause-and-effect relationships among the four areas of measurement (the financial, customer, internal business process and, learning and growth perspectives) in bank. Using performance measurements data of 97 bank branches(2001), the structural equation analysis was conducted to examine the cause-and-effect relationship among performance indicators in bank. Following the result, we found that (1)employee knowledge positively affect electronic banking, assets quality and counter service, but not affect new customer acquisition, (2) electronic banking positively affect new customer aquisition, (3)counter service not affect new customer aquisition and increased deposits, (4)new customer aquisition positively affect increased deposits and increased loans. In conclusion, employee knowledge, operation process improvement(electronic banking), new customer acquisition are leading indicators of financial performance. This implicate that these performance indicators should be consider critically in describing strategy, choosing measures, implementing BSC program.
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