TY  - JOUR
AB  - 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 the benchmarking process in the sector and details the practical steps taken to obtain meaningful comparative information. It is interesting that, while the cost income ratio was the principal metric used in this benchmarking exercise, it sought to identify best practice not in terms of minimizing this ratio but rather in terms of identifying typical ratios and cost structures among successful banking institutions.
VL  - 11
IS  - 3
SN  - 1463-5771
DO  - 10.1108/14635770410538772
UR  - https://doi.org/10.1108/14635770410538772
AU  - Hess Kurt
AU  - Francis Graham
PY  - 2004
Y1  - 2004/01/01
TI  - Cost income ratio benchmarking in banking: a case study
T2  - Benchmarking: An International Journal
PB  - Emerald Group Publishing Limited
SP  - 303
EP  - 319
Y2  - 2024/04/24
ER  -