作者: Kurt Hess , Graham Francis
DOI: 10.1108/14635770410538772
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摘要: 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 process in sector and details practical steps taken to obtain meaningful comparative information. It is interesting that, while was principal metric used this exercise, sought identify best practice not terms minimizing but rather identifying typical ratios structures among successful banking institutions.