以平衡計分卡觀點探討業務體系、人力資本對壽險業經營績效之影響

Abstract

傳統效率評估系統過度偏重財務性指標，因此Kaplan and Norton(1992)認為管理階層進行決策時，應同時考慮財務性及非財務性的指標，並據以提出平衡計分卡觀點。基此，本研究乃以平衡計分卡觀點評估壽險業經營效率。 本研究以二階段分析方式探討壽險業的經營績效及其影響因素。首先，以平衡計分卡觀點擷取財務和非財務績效指標作為經營績效之產出項，並以資料包絡分析法進行效率分析，期建立一套評量經營效率的客觀架構。第二階段，以Tobit迴歸檢驗業務體系與人力資本是否為影響經營績效的重要因素。實證時採1999年至2003年五年之次級資料，以產出導向評估壽險業經營之技術效率，實證結果發現過去五年間壽險業之效率變動及技術變動均呈現衰退現象。而業務體系與業務員之教育對技術效率與規模效率存在正向的影響。

Traditional efficiency measurement systems focus on only financial indicators. Therefore, Kaplan and Norton (1992) argue senior mangers should make decisions not only on financial indicators but also non-financial indicators and address the balance scorecard (BSC) perspective. Therefore, we draft BSC perspective to measure the operating efficiency for life insurance industry. This paper uses two-stage technique to estimate the operating efficiency of the life insurance industry and to analyze the influence factors of the operating efficiency. First, the paper adopts the Data Envelopment Analysis (DEA) to analyze the efficiency of operating performance by financial and non-financial indicators of BSC. The main purpose of this paper is building evaluate indicators that can estimate the operating efficiency. Second, select the Tobit regression to examine the decision of marketing system and the human capital of salesman whether influence the operating efficiency. The technical efficiencies are estimated for Taiwan's life insurance industries through the output orientation DEA using secondary source data taken from 1999 to 2003. The empirical results of this paper indicate both efficiency change and technological change were declining for last five years. Furthermore, both of technical efficiency and scale efficiency were influenced by the decision of marketing system and the education of salesman.