productivity management加拿大著名咨询公司在建设银行的讲座8

ProductivityManagementLecture8March,19982ProductivityManagementPolicyToachievecommercialgrowthtargetswhilemaintainingatightreinonallcostsMarch,19983TheImportanceofCostControlBelgianBanks1996%ofT.A.%ofT.I.Netinterestmargin+1.62%77%Otherincome+0.49%23%+2.11%100%Overhead-1.30%62%Provisions-0.41%19%Operatingprofitbeforetax+0.40%19%Exceptionalitems+0.03%1%Profitbeforetax+0.43%20%Tax-0.15%7%NetProfit+0.28%13%March,19984CostManagementStrategies(1)ProductivityenhancementsEconomiesofscaleEconomiesofscopeEconomiesofexperienceComputerization(electronicbanking)Processre-engineeringManagementInformationBudgetarycontrolCostcenteranalysisActivity-basedcostingProduct&businessunitprofitabilityanalysisMarch,19985CostManagementStrategies(2)AppropriatepricingofProducts&ServicesDifficultiesinbankcosting(sharedcosts)LinkchargestorealcostsEstablishpricingtoencouragecostconsciousbehaviorfromcustomersAvoidcross-subsidiesSetupnecessarysystemsClassifycustomergroupstoascertainprofitabilityMarch,19986ProductivityRatiosforEuropeanBanksIncomelessStaffCostsStaffCostsCost/incomeStaffCosts(PerEmployee)(PerEmployee)ratioasa%ofinEcu'sinEcu's(Percentage)TotalCostsBelgium57,49379,27460.1%69.9%France50,67181,08261.8%62.3%Germany49,64990,61155.4%63.9%Greeece24,77521,73267.1%79.4%Spain41,09470,78456.5%65.0%Sweden41,622151,06443.2%50.0%Switzerland80,117157,40149.5%68.2%UK27,73253,89356.9%59.7%March,19987ExampleofCostingaCurrentAccountPeriod:OneMonthAmountAverageclearedbalance5,000LessStatutoryreserves*500Freebalance4,500Earningscredit@4%180Transactions:Cashwithdrawalsatbranch(3x$1.50)(4.50)Checks(250x$0.75)(187.50)Credittransfers(10x$0.75)(7.50)NetAccountIncomeorCost(19.50)March,19988MeasuringCost&Productivity1.Overhead(Costtoincomeratio)TotalIncome2.OverheadTotalAssetsVariousmeasuresofproductivityCostsperemployeeRevenueperemployeeAccountsperemployee/branchStaffcosts/TotalcostsMarch,19989Banks’CosttoIncomeRatioImportgraphfromExcell