| Summary: | 碩士 === 銘傳大學 === 管理學院高階經理碩士學程 === 93 === ABSTRACT
The logic, items, and equity of performance appraisal system is the guide for behavior adjustment and performance upgrading of the operation units. The complex product portfolio of financial industry, all of them are easier to count their inputs and outputs, therefore, the performance appraisal system will be the robust tools for performance upgrading. But the performance maybe distorted by unsuitable performance appraisal system. The research conduct a case study to discuss the quality, items, evaluation principles of performance appraisal system that based on activity-based costing and that apply to evaluate the customer’s service, department and manager’s performance, operational efficiency of corporate banking of financial institute.
The study found out several conclusions as followed:
1. the indirect cost items couldn’t allocated to department directly under the standard costing system, then couldn’t evaluate the department performance accurately, the performance appraisal result couldn’t reflect the real status. But if the operational procedures are highly standard, the related costing items will be allocated to related department accurately, and then reflect the department operational cost accurately. Therefore, for allocating indirect cost accurately, the highly standard operational procedures are required.
2. the unbalanced situation between departments will be happen under the profit-focus performance appraisal system, especially higher portion of indirect burden.
This study proposed the principles for short and long-term solutions to setup the performance appraisal system for reference.
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