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

1、Productivity Management,Lecture 8,Productivity Management Policy,To achieve commercial growth targets while maintaining a tight rein on all costs,March, 1998,2,The Importance of Cost ControlBelgian Banks 1996,% of T.A.% of T.I. Net interest margin+1.62%77% Other income+0.49%23% +2.11%100% Overhead-1

2、.30%62% Provisions-0.41%19% Operating profit before tax+0.40%19% Exceptional items+0.03% 1% Profit before tax+0.43%20% Tax-0.15% 7% Net Profit+0.28%13%,March, 1998,3,Cost Management Strategies (1),Productivity enhancements Economies of scale Economies of scope Economies of experience Computerization

3、 (electronic banking) Process re-engineering Management Information Budgetary control Cost center analysis Activity-based costing Product & business unit profitability analysis,March, 1998,4,Cost Management Strategies (2),Appropriate pricing of Products & Services Difficulties in bank costing (share

4、d costs) Link charges to real costs Establish pricing to encourage cost conscious behavior from customers Avoid cross-subsidies Set up necessary systems Classify customer groups to ascertain profitability,March, 1998,5,Productivity Ratios for European Banks,March, 1998,6,Example of Costing a Current

5、 Account,Period: One MonthAmount Average cleared balance5,000 Less Statutory reserves* 500 Free balance4,500 Earnings credit 4% 180 Transactions: Cash withdrawals at branch (3 x $1.50) ( 4.50) Checks (250 x $0.75) (187.50) Credit transfers (10 x $0.75) ( 7.50) Net Account Income or Cost (19.50),March, 1998,7,Measuring Cost & Productivity,1. Overhead (Cost to income ratio) Total Income 2. Overhead Total Assets Various measures of productivity Costs per employee Revenue per employee Accounts per employee/branch Staff costs / T