信用卡獲利動因之研究：以美國銀行業早期經驗為例

Abstract

信用卡業務是目前銀行業的重要業務，銀行業關切改進信用卡業務利潤。近來管理會計研究指出利潤動因(profit driver)是績效管理之重要因素，利潤動因同時考量影響收入與成本流量之因素，更能找出影響績效之因子。由於資料取得不易，目前探討此一重要主題之實證文獻較缺乏。本文採用美國銀行業1980至1990年之資料，以其早期經驗為例來檢視銀行內部營運因素對信用卡利潤之影響。實證結果顯示信用卡營運規模、信用卡業務強度、收單之特約商店通路複雜度及交易密度，均顯著影響信用卡業務之獲利。對信用卡利潤有正面顯著影響的主要因素為信用卡營運規模與信用卡業務強度，顯示銀行應努力增加信用卡發卡數與信用卡在全銀行業務的比重，才能有效運用信用卡資源以提高該業務的利潤。國際村時代的來臨，美國銀行信用卡營運之早期經驗可做為我國銀行業信用卡業務經營管理之參考。

Credit card business is important to the banking industry and banks are concerned with its improve profitability. Recent managerial accounting researches suggest that profit drivers are important factors for performance of credit card business. Profit drivers should be analyzed by considering both revenues and costs streams. However, it is not easy to collect the actual operating data, and thus little research has discussed the topic. This paper focuses the impacts of profit drivers on credit card profitability. Using U.S. banking data from 1980 to 1990, the paper examines the effects of intra-bank operational factors on credit card profit. The empirical results show that operational variables such as credit card scale, credit card intensity, dealer network complexity, and transaction intensity have significant impacts on credit card profit. Credit card scale and credit card business intensity are the major positive factors that influence profit level of credit card business. The findings suggest that banks should increase the number of accounts and the ratio of credit card revenue to operating revenue in order to effectively utilize credit card business resource and increase its profitability. As the global village is coming to place, early experiences in the U.S. credit card business can be informative for Taiwan banking industry.