商业银行分客户的盈利评价模型研究

Profit Evaluation Model on Separate Customers of Commercial Banks

已有的分客户的盈利评价方法大多局限于计算分客户的会计利润,本文提出的商业银行分客户的EVA评价模型通过计量分客户的收入、分客户的成本以及分客户的经济资本成本,获得商业银行分客户盈利评价的EVA值。与以往的盈利评价方法相比,该模型考虑了对客户经营的风险因素以及资本成本,既可用于对客户的服务定价,也可用来确定各客户的EVA值,还可用来区分不同的客户类型,针对不同客户(群)实施差异化的经营策略,从而提高资源的配置效率,提升零售业务的市场竞争力。最后,文章指出该模型的实施需要商业银行具备较强的支撑平台。

The current profit evaluation approaches of separate customers are mainly limited in assessing their accounting profit, This paper proposes an EVA evaluation model on separate customers in which by calculating separate customer＇s income and cost and the cost of relevant capital at risk, we can obtain the EVA value of the separate customer, Compared with previous approaches, this model incorporates customer＇s risk factors and the capital cost. Besides pricing the service, it can be used to differentiate various customer types according to customer＇s EVA value. On this basis, commercial banks can carry out distinctive operating strategies aiming at different customer segments to enhance not only the allocation efficiency of resources but the retail business＇s competence. A strong supporting platform is required for commercial banks to utilize this model.