Cost income ratio benchmarking in banking: a case study

Kurt W. Hess · Graham A.J. Francis

58 citations0/0 files storedBenchmarking An International Journal

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Banking Sector Performance and Management Accounting and Organizational Management Efficiency Analysis Using DEA

Abstract

This paper examines how ASB Bank, a New Zealand‐based retail bank, made use of cost income ratio benchmarking when reviewing its operational efficiency. In particular, it shows the difficulties associated with the benchmarking process in the sector and details the practical steps taken to obtain meaningful comparative information. It is interesting that, while the cost income ratio was the principal metric used in this benchmarking exercise, it sought to identify best practice not in terms of minimizing this ratio but rather in terms of identifying typical ratios and cost structures among successful banking institutions.

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References

1997Efficiency of financial institutions: International survey and directions for future research 1992Valuation: Measuring and managing the value of companies 2003Creating Shareholder Value 1993Voices of Change: Participatory Research in the United States and Canada 1995Business process benchmarking: finding and implementing best practices 1999An application reference for data envelopment analysis in branch banking: helping the novice researcher 1996EVA® FOR BANKS: VALUE CREATION, RISK MANAGEMENT, AND PROFITABILITY MEASUREMENT 1997Benchmarking as a Mixed Metaphor: Disentangling Assumptions of Competition and Collaboration

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