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    題名: 內部資金轉撥計價之調整成效個案研究-以C銀行為例
    The performance of Funds Transfer Pricing adjustments-A case study of C Bank
    作者: 蘇瑞欣
    貢獻者: 周冠男
    蘇瑞欣
    關鍵詞: 內部計價
    FTP
    補貼
    存款
    人民幣
    日期: 2016
    上傳時間: 2016-07-01 15:05:20 (UTC+8)
    摘要: 本研究主要探討銀行內部資金轉撥計價制度(Funds Transfer Pricing,FTP)基於策略所做補貼調整之成效。研究結果顯示調整FTP計價後,有發揮預期影響產品定價、業務方向與分行行為之效果,有益於強化客戶關係與市場競爭力,但執行過程中發生疏於維繫既有客戶、同質性產品產生排擠與調整結束後執行成效即下滑現象,並提出未來在專案設計、績效考核、客戶經營與追蹤機制等方面之建議。
    Most of the previous studies on the internal transfer pricing system discussed the advantages and disadvantages between different companies, this research focused on the effect of the strategic plan and policy change with regard to the adjustment of the bank`s internal funds transfer pricing system (Funds Transfer Pricing, FTP).
    The result shows that after the targeted bank modify the RMB deposit FTP system by policy adjustments, significant effects come to the expected effect of product pricing, sales target and branch office behaviors. Positive on strengthening customer relationships and market competitiveness but the effects were not last long after similar product shows or the end of the adjustments. During the process, lack of maintaining exist customer relationship occurs.
    To enhance the effectiveness of the policy premium strategy and strategic adjustments, in this research we propose suggestions targeted on the design of the project, performance evaluation, customer management and tracking mechanisms for future policy making process on internal funds transfer pricing systems.
    參考文獻: 1.王量,1970,內部計價制度與企業管理,台泥通訊第67期, P5~9
    2.毛慶生,朱敬一,林全,許松根,陳添枝,陳思寬,黃朝熙著,2001,經濟學,台北:華泰出版社三版
    3.李孟茂,1980,銀行業務價格政策與內部移轉問題,台灣經濟金融月刊第十六卷第七期, P14~18
    4.李俊穎,2015,不同部門推行虛擬利潤中心之策略分析,國立中山大學高階經營碩士班論文
    5.林政佑,2001,內部轉撥交易管理政策的契合關係與轉撥計價和內部衝突之關聯,國立中正大學會計學研究所碩士論文, P110~114
    6.唐文章,2008,內部計價制度對組織認同之影響,中國文化大學國際企業管理研究所碩士論文, P55
    7.陳美月,1998,成本會計學(下冊),臺灣:西書出版社第二版, P405
    8.陳鴻幕,2005,資金移轉計價制度,玉山銀行雙月刊文集七十六期
    9.陳家蓁,2015,銀行內部資金移轉訂價制度之探討,國立政治大學經營管理碩士學程財管組碩士論文, P56
    10.陳豐明,1980,「責任會計制度之研究(一)」,今日會計,第2期,P42
    11.曹國強,2014,商業銀行資金移轉定價實務,北京:中信出版社第一版
    12.張瑜真,2000,利潤中心制度下內部移轉計價方法對效績衡量之影響,國立臺北大學企業管理學系碩士論文, P6
    13.曾美幸,2013,「中國銀行跨境人民幣業務及人民幣清算專題交流培訓班」報告
    14.黃天涪,2007,銀行內部資金轉撥計價對績效之影響,國立政治大學經營管理碩士學程高階財金班碩士論文, P164~166
    15.資誠聯合會計師事務所(PwC),2011,「銀行風險管理實務範本_資產負債管理分論及案例彙編」, P20~24
    16.董曉鈴,1996,責任中心制度下各種環境與內部移轉計價之研究,國立交通大學管理科學研究所碩士論文
    17.劉明康,2014,「商業銀行資金轉移定價FTP機制調查分析」,國家開發銀行金融研究中心研究專論第12號
    18.蕭振福,2007,銀行會計與實務, P256、623、624
    19.Chablo, E, 2001 ,The Importance of Marketing Data Intelligence in Delivering Successful CRM‖, in Customer Relationship Management, the Netherlands, P55-70
    20.Colbert, G.J., 1991 ,”An Empirical Investigation of the Transfer Process and Transfer Pricing : A Multi-Case Research Design”, UMI.
    21.Cole T. Whitney and Woody Alexander.2000.Funds Transfer Pricing: A Perspective on Policies and Operations .The Journal of Bank Cost & Management Accounting.
    22.David W. Young,2004,管理會計與決策績效,台灣:美商麥格羅.希爾國際股份有限公司台灣分公司
    23.Eccles, R.G., 1985,”The Transfer Pricing Problem”, Lexington Books.
    24.Kenneth M. Levey,2012.,Extracting More Value from Funds Transfer Pricing. Journal of Performance Management.
    25.Spicer, B.H., 1988,”Toward an Organizational Theory of the Transfer Pricing Process”, Accounting, Organizations and Society,Vol.13,No.3, P303-322.
    描述: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    103932167
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0103932167
    資料類型: thesis
    顯示於類別:[經營管理碩士學程EMBA] 學位論文

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