社区银行成功的关键利用管理信息做出明智的决定——有意义的信息管理的先决条件【外文翻译】.doc

1、 外文翻译 原文 Keys to community bank success: Utilizing management information to make informed decisions-Prerequisites to meaningful management information Material S ource: Author: http:/ By Katarina, Robert E Over the years, many financial institutions have tried and failed in developing meaningful ma

2、nagement information systems. The reasons for failure are many and include inadequate focus, planning, direction, systems, staffing, methodology, and knowledge. Recently, however, management accounting and information systems have become increasingly popular. Additionally, numerous associations and

3、peer groups have appeared on the scene offering a wide range of conferences, seminars, workshops, publications, learning and networking opportunities. Amis is an example of an association that has dedicated itself to advancing the field of management accounting in the financial industry. Senior Mana

4、gements Support Accounting, marketing and systems staff often cannot fully appreciate senior managements short and long-term issues and problems. There is an old axiom, which states, There are management solutions to technical problems, not technical solutions to management problems.“ Management inf

5、ormation systems must provide enough of the right information to meet senior managers needs and desires. Cost accountants cannot solely determine this information need. Consequently, a successful Profitability Analysis process must be top-down before it can be bottom-up. That is not to say that staf

6、f cannot educate, push and prod senior managers into better understanding the process, but ultimately senior management must desire more and better information, and fully embrace and support the need to develop management information. Reflect Managements Operating Philosophy When developing a manage

7、ment information and reporting structure, be sure the system reflects your financial institutions operating philosophy. This may mean, for example, that reports should reflect the organizational structure, products should consolidate to appropriately managed lines of business, and customers should b

8、e assigned to a calling officer. Additionally, there are many types of management information being utilized by financial institutions. Certainly, larger institutions might utilize all types and varieties. Smaller community banks, however, may not have the internal capability to effectively use all

9、types. As a result, it is extremely important that the system and process selected and developed can specifically target your institutions functional needs and required output. Focus on Management Information, not Just Regulatory Information Historically, most accountants were financial in nature an

10、d spent most of their time preparing 10Ks, 10Qs, call reports, and annual reports. This effort dealt mostly with regulatory and financial accounting issues. Very little time was spent on managerial accounting issues. In fact, many community banks chart of accounts were set up (and perhaps still are)

11、 to facilitate completing a call report. This is not to suggest that financial institutions should neglect providing the regulators what is required, but does suggest that institutions that dont understand the relative profitability of their lines of business, products, and customers, may not be lon

12、g for this world. Remember the regulators are concerned about capital, asset quality, management, earnings, liquidity, and sensitivity. These are all areas that a good profitability analysis system will positively address and enhance. Results should be Understandable to All Levels of End-Users Unfor

13、tunately, many of the reports circulated throughout an organization end up in the proverbial “circular file.“ This is the result of creating information that, while accurate, is most likely useless. Additionally, staff and line personnel often do not understand or trust the reliability of the result

14、s. A successful profitability analysis process requires buy-in from all levels of employees. This means continuously selling and training personnel how to understand, and utilize system methodologies and output, while all along focusing on the “bottom line“ benefits of producing profitability data.

15、Consistently Apply Profitability Criteria Consistently applying profitability criteria is not only critical to employee buy-in, but also the key to measuring results and taking action. Financial institutions that constantly change methodologies and/or allocation and assignment criteria run the risk

16、of rendering output useless. This does not advocate ever taking the focus off the absolute bottom line of the total institution, but does emphasize that relative profitability may be more important to the decision making process. Keep in mind the following three relative components to profitability

17、analysis as you analyze systems and approaches: 1 Rank - How slices of profitability (i.e., organizational units, branches, products, customers, etc.) rank can be more important then the absolute bottom line of these slices. For example, if a banks branch profitability funds transfer pricing and cos

18、t assignment methodologies were skewed so that all branches were unprofitable, should this bank close all of its branches? Lets hope not. Certainly, they would have the opportunity of retooling their approach, but even if all criteria were left unchanged, the branches would still rank from best to w

19、orst at the spread, in fee income, in cost of operation, and ultimately at the bottom line. This would be highly useful information in understanding how the best and worst branches were performing and why, as well as highlight the fundamental components of profitability. Relative rankings can provid

20、e value regardless of the absolute bottom line. 2. Compare - Resist making any decisions based upon data that is presented in a static environment. Without the ability to compare results, (i.e., current month, quarter, or year to prior month, quarter, or year; actual to budget; branch, product, or c

21、ustomer X to branch, product, or customer Y), reasons for fundamental change or movements will not be readily apparent. In fact, the more comparatives, the better. 3. Trend - Perhaps the most important component of these three is the ability to trend profitability results. Recently, an extremely tro

22、ubled financial institution developed various slices of profitability. After five quarters of analysis, this institution was still considered troubled, or mediocre at best on a static basis. Almost all of its trends, however, reflected five consecutive quarters of improvement. Unfortunately, the CEO

23、 did not share these results with his Board of Directors, and unbeknownst to the CEO the Board sold the bank. After the fact, the CEO presented the data to the Board. The Board responded that if they had been made aware of the progress that was being made, perhaps they would have tried to remain ind

24、ependent, or at the very least delayed the sale. A static look at another financial institutions Commercial Real Estate product showed very favorable performance, but a closer look at its five-quarter trend highlighted five consecutive quarters of decline. Trends can equally highlight both improveme

25、nt and decline, as well as unmask erratic areas of an organization, and find component problems or opportunities. Provide Value As Well As Benefit Lastly, when building a profitability analysis system is sure to provide value as well as benefit. Benefits can often easily justify a course of action,

26、but than consideration must be given to the cost or value of the action. The combination of the two should determine the ultimate direction. For example, some financial institutions have spent three years developing detailed activity-based costing studies. At the end of that period, theyve determine

27、d that it costs 0.03 cents to clear a check, $120 to maintain a checking account, etc. Unfortunately, during that process there was no related improvement to the bottom line of the institution. Remember, “You dont need a bazooka to kill an ant.“ Get the system up and running utilizing the resources,

28、 data, and statistics that are currently available. Then let the results of the output determine the focus and direction for performing more detailed research and analysis, while all along creating trust, employee buy-in, and benefit to the bottom line. : 译文 社区银行成功的关键 :利用管理信息做出明智的决定 有意义的信息管理的先决条件 资料

29、来源 : http： / 作者： Katarina，罗伯特 多年来，许多金融机构都在尝试着建立管理信息系统，但是大多都开发失败。 失败的原因有很多，包括缺乏重点，规划，指导，系统，人员配备，方法和知识。 然而最近，管理会计和信息系统已越来越受欢迎。此外，众多的协会和团体最近出现了很多的研讨会，讲习班，出版物，学习和交流机会。 Amis是一个已致力于推进金融业的管理会计领域关联的例子。 (1) 高级管理层的支持 。 会计，营销和系统的工作人员常常不能充分理解高级管理人员的短期和长期的问题和困难。 有一个古老的格言，其中指出， “ 有管理可以解决技术问题，而不是技术 解决管理问题。 ” 管理信息系

30、统必须提供足够的正确信息，以满足高级管理人员的需求。成本会计师不能完全确定这一点 信息的需求。因此，一个成功的盈利性分析过程中必须自上而下才能自下而上的。这并不是说，工作人员能不能教育，推动和督促更好地使高级管理人员了解整个过程，但最终高级管理人员必须希望更多更好的信息，并完全接受和支持，需要开发的管理信息。 (2) 反映了管理层的经营理念。 当开发一个管理信息和报告结构，确保该制度反映您的金融机构的经营理念。这可能意味着，例如，该报告应反映组织结构，产品要巩固适当的业务管理线，客户 应该被分配给调用人员。此外，还有一些管理信息有很多是由金融机构利用类型。当然，大机构可能会利用所有类型和品种

31、。规模较小的社区银行，但是，可能没有足够的内部能力，有效地使用所有类型。因 此，这是非常重要的系统和过程中选择和发展可以专门针对您的机构的功能需求和所需的输出。 (3) 管理信息而不仅仅是监管信息历史上，最本质的财务会计人员度过了他们大部分时间准备 10Ks， 10Qs 的报告和年度报告。处理这方面主要是监管和财务会计事情。很少的时间用在管理会计问题。事实上，许多社区银行的会计科目表设立了（或许现在仍是 ），以便完成一个报告。这并不是说，金融机构应当忽视提供所需要的监管机构，而是所建议的机构，不理解他们当前的业务，比如 :客户的情况、产品的当前利益。而这些监管机构关只注运行资本，资产质量，管理

32、，收益，当前流动性和敏感性。 这些是所有领域，一个好的盈利能力分析系统将积极处理和提高。结果应该是可以理解的最终各级用户不幸的是，在整个组织散发的报告，许多最终在众所周知的注册“通知文件”。这是创建信息，虽然准确，是最有可能无用的结果。此外，工作人员和线路人员往往不理解或不信任结果的可靠性。一个成功的盈利性分析过程来自各层次的员工。这意味着持续销售和培训人员如何认识和利用系统方法和输出，而一直在“底线”的盈利数据生产效益为重点。坚持标准应用盈利始终如一地适用盈利标准不是唯一关键员工买进，而且还对测量结果和采取行动的关键。金融机构不断变化 的方法或分配和分配标准运行的渲染输出无用的风险。这并不主

33、张永远分离，总机构的绝对重点，但强调的是相对收益可能更重要的决策过程。请记住以下三个组成部分的相对获利能力分析为您分析系统和方法 ： (1) 如何提高盈利能力 （ 即，组织单位，分公司，产品，客户等级）能更重要那么这些片的绝对底线。例如，如果一家银行的分行因为盈利资金转移定价和成本分配方法进行了倾斜，使这家分公司是不盈利的，应该关闭这家银行及其分支机构呢？让我们希望不会。 当然，他们将有他们的方法的重组机会，但即使所有的标准均保持不变，枝叶仍然排名从最佳至最差 的在蔓延，在费用收入的经营成本，并最终在底线。这将是 非常了解如何最好和最差的部门所执行的任务以及为什么有用的信息，以及突出的盈利能力

34、的基本组成部分。相对排名可以提供价值无论绝对底线。 (2) 比较决策 (即在静态环境提供的数据为基础的决定 )如果没有能力进行比较，结果发现，（即当前月，季度或年度前一个月，季度或年，实际预算，枝，产品或客户 X 分支，产品或客户 Y）的根本原因更改或变动将不会很明显。事实上，越比较，就越好 。 (3) 趋势 (三个最重要的组成部分是能够盈利趋势的结果 )最近，一个深陷入困境的金融机构的开发出 。当他们分析了最近 5 个季度 业绩 后 ， 几乎所有的趋势，体现了 5 个连续的季度 都体现了进步 。不幸的是，该公司的首席执行官并没有分享这些结果与他的董事会、 在他 不知情的状况下，该公司的首席执

35、行官董事会卖掉了银行。 事后，总经理向董事会提出的数据。董事会作出回应，如果他们知道已经了进展，也许他们会试图保持独立，或者至少是推迟出售。在其他金融机构的商业房地产产品静态看表现出非常良好的性能，但在其五个季度的趋势细看强调连续五个季度下降。同样突出的趋势既可以改善和衰退，以及揭露一个组织不稳定的地区，并找到组件的问题或机会。最后提 供价值以及效益，当建立一个盈利性分析制度，确保提供的价值以及受益。好处往往容易证明的行动方针，但必须考虑到成本或行动的价值，这两个组合应该确定最终方向。例如，一些金融机构已经花了三年时间制定详细的作业成本法的研究。 在该期间结束时，他们已经决定了它的成本为 0.03 美分，明确支票，支付 120 美元以维持一个支票帐户等不幸的是，在这个过程中没有任何有关改善该机构的底线 。记住， “ 你不需要火箭筒杀死一只蚂蚁 。” 利用获取系统的建立并运行，利用目前开放的 资源，数据和统计，让结果输出确定重点和方向进行了详细的研究和分析， 让 所 有员工 获取 信任， 接 着采纳，并有利于 接纳 底线。