Nghien cihi trao floi
Xay dung mo hinh nang cao chat lirong djch vu ngan hang dem lai su hai long cho khach hang tai BIDV Binh Dirong
trong boi canh Cuoc Cach mang 4.0
c ^ Ths. Nguyin Thj Dien*
Ths. uru Anh Tu"
CH. va Xudn son*
Nghj quyet so 19/2017/NQ-CP ngay 06/02/2017 cda Chinli phd ve tiep tuc thtJc hien nhiem vtj, giai phap chd yeu cai thien moi trudng i<inh doanh, nang cao nang li/c canh tranh quoc gia nam 2017, dinh hudng den nam 2020. Theo do, cong tac quan ly nha nudc, quan /y trong cac doanh nghi$p cSn phai luon cai each, hoan thi§n va ning cao chat luang phijc vtj dich vu, trong do phai kS den la chat luang dich vu nganh ngan hang ngay cang duac chu trgng. Vi vay, de nang cao chat lugng dich vu ngan hang thi can phai nghien cUu yeu to nao tac dong ben trong hay ben ngoai, mt^c do tac dong den dau dS giup ngan hang nang cao dugc chat tugng djch vtj cda minh, dieu nay dap Ung dugc cac yeu cau cda tht/c ti§n, phd hgp vdi xu the hien nay.
TCf khoa; Chat lugng, djch vii ngin hang, st/ hai long.
1. Ccf sdliJ* thuyet
1.1 Mot sd khdi niem co lien quan
(a) Dich vu: Theo ZeithamI va Britner (2000) dich vy la hanh vi, qua trinh, each thiJe thi/c hien mdt edng viec nao do nham tao ra gia tri s& dung cho khach hang, lam thoa man nhu cau va mong dpi cua khach hang Theo Oliveira (2009) thi djch vy la hoat dpng kinh td tao gia trj va eung cap Ipi ieh eho khdch hang tai thdi gian cu the va dja didm cu thd nhu la ket qua cija mdt su
Theo tieu chuan AFNOR 50 - 109 (Phap) "Chat lupng san pham la nang lue ciia mdt san pham hoac mdt djch vu thoa man nhCfng nhu cau eiia ngudi sii dung"; Theo J.Juran (My): "Chat luong san pham la su thoa man nhu cau thj tn;dng vdi chi phi thap nhat"; Theo eo quan kiem tra chat lupng cua My: "Chat lupng san pham la toan bd dac tinh va dac trung cua san pham va djch vu nliam thoa man nhOng nhu eau da dat ra"; Td chLre tieu chuan qud'c td (ISO) da dua ra khai nidm, theo ISO 9000: "Chat thay ddi mong mudn, ho thay mat cho li/png san pham ta tdng the cac chi tieu, ngucfi nhan (s& dung) djch vu. nhOng dae trung kinh td, ky thuat eCia (b) khai niem chat luang: Theo nd, thuc hien dupe su thoa man nhu cau quan nidm eiia td chure kidm tra chat trong didu kien tieu diing xac djnh, phu
\\smQ chau Au (European Organisation hpp V(S edng dijng, ten gpi cua san for Quality Control) "Chat lupng eCia san
pha'm la mure dd ma san pham ay dap ijrng dupe nhu cau ciia ngudi sii" dung";
Nhan: 17/5/2019 Bien tap: 25/5/2019 Duyet dang: 02/6/2019 pham ma ngudi tieu diJng mong mudn".
Theo Cue Oo tudng chat lupng Nha nudc Vidt Nam da dua ra khai nidm:
"Chat luPng san pham cfla mot san pham la mpt tap hpp eae dae tinh cua mpt thue thd tao cho thue thd do kha nang thoa man nhOng nhu eau da ngu ra va nhOng nhu cau tidm an".
(c) Khai niem chat lugng diet) VIJ (CLDV): la mdt khai niem chung dupe sii dung trong nhidu ITnh vue kinh doanh va khoa hpc xa hdi (Gummesson, 1991). Trong ffnh vuc hang hda, chat lupng cd nghTa la su phu lipp v(3i ydu eau, hoac khdng cd khidm khuydt {Parasuraman va edng su, 1985).
Gummsson {1991) eho rang cac tidn ich va su hai Idng eiia khach hang nen dupe dua vao khi xac dinh cam nhan chat lupng cua khach hang. Taylor va Baker (1994) cho rSng khai niem eua Parasuraman va cdng su dai didn day du y nghTa cot loi ciia CLDV.
Parasuraman va edng su (1988) dinh nghTa khai niSm vd CLDV dupc xem nhu met thai dp chung (goibal attitude), kdt qua tCr mdt su so sanh giOa nhOng ky vpng va cam nhan thuc td.
(d) St/ tiai idng cOa Idiach hang:
Theo Brown va cpng su (1992) thi su hai Idng eiia khach hang la mpt trang thai trong do nhOng gi khach hang can.
*TrUdng Dai hoc Thu Dau Mot
** T r u ^ g Dai hoc Dong Do
'^a// r/ti 'Me hdn V . hdn ^'///dj/a 6/2049
Nghien cuu trao doi
mudn, mong dpi & san pha'm/djeh vy dupe hai Idng hay vuot qua su hai Idng.kdt qua la eo su mua hang lap lai, Idng trung thanh va gia trj cua Idi truydn midng mpt each thich thii. Cdn Bachelet (1995) cho rang, su hai Idng ciia khach hang la mpt phan Crng mang tinh cam xuc eiia khaehhang, dap lai vdi kinh nghiem eiia hp vdi mdt san pham hoac dich vy. Theo ZaithamI va Bitner (2000) sy hai Idng eiia khach hang la su danh gia ciia khach hang vd san pham/djeh vu trong sudt khoang thdi gian san pham/djch vu lam hai Idng nhu cau va mong mudn cua ho, Nhu vay, eo kha nhieu quan didm vd su hai Idng ciia khach hang nhung nhin chung ddu eho rang, sy hai long ciia khach hang la su danh gia, cam xiic cuakhaeh hang ddi vdi san pham/djeh vu so viifi mire ky vpng/kinh nghidm eua ho
1.2 Moi quan he giS:a CLDV vA su hdi long cua khdch hdng
CLDV va su hai Idng la hai khai niem khac nhau nhung ed mdi quan ha chat che V(S nhau trong nghien ciru ve dich vu. Cac nghien ciru tnjdc day cho thay, CLDV la nguydn nhan din ddn su hai Idng (Cronin & Taylor, 1992; Spreng
& Taylor, 1996), Ly do la CLDV lidn quan ddn viae eung cap dich vy cdn su hai Idng ehi duoc danh gia sau khi da SLT dung djch vy dd, su hai Idng ciia khach hang xem nhu la kdt qua, CLDV xem nhu la nguyen nhan, hai Idng eo tinh dy bao va mong dpi, CLDV la mdt chuan ly tu&ng, Su hai Idng ciia khach hang la mdt khai nidm tdng quat, thd hien su hai Idng eua hp khi sCr dyng mot djch vy.
Trong khi do, CLDV chi tap trung vao eae thanh phan ey the cua djch vu (Zeithalm & Bitner 2000). Tuy giOa CLDV va su hai long ciia khach hang cd mdi lien he vc^ nhau nhung eo it nghien ciiii tap tmng vao viec kidm djnh mCrc dp giai thich cua cae thanh phan ciia CLDV dd'i vdi su hai Idng dac biet ddi V(!ii ttmg nganh djch vy cu thd (Lassar &
cdng su, 2000). Cronin & Taylor da kilm djnh mdi quan he nay va kdt luan cam nhan CLDV din den su thoa man ciia khach hang. Cac nghien cCru da kdt
luan. CLDV la tien dd cfla su hai Idng (Cronnin & Taylor, 1992) va la nhan td chfl ydu anh hucmg ddn su hai Idng,
2. Cac mo hinh nghien ciiru trUdc lien quan
2.1. Mo hinh CLDV SERVQUAL (Service Quality)
Nam 1985, Parasuraman va eae cdng sy da phat tridn mdt cdng ey do ludng chat lupng trong ITnh vue djch vy, Cong cy dd cd tdn la "SERVQUAL", vidt tat cfla cym ti^ "Service Quality".
Ban dau, Parasuraman va cdng sudua ra 10 nhan td (dimensions) cfla CLDV vao nam 1985 gom cd 97 bidn va lan dau tien dupc hidu chinh xudng cdn 54 bidn, Ddn nam 1988 tac gia lai hieu chinh lai mdt lan niJa va tr& thanh thang do SERVQUAL 5 nhan td: (1) Dp tin cay, (2) Dp dap Crng, (3) Sy dam bao, (4) Su cam thdng, (5) Phuong tidn hOu hinh; Vdi 22 bidn quan sat. Thang do SERVQUAL bao gdm 2 phan- ThiJ
nhat tim hieu su mong dd (Expectation) cfla khach hang; thiitiai tim hieu ve su cam nhan (Perception) eua khach hang khi da sijr dung qua djch vy thue te (hinh 1).
Parasuraman va cdng sij (1988) khang djnh rang SERVQUAL la thang do hoan ehinh vd CLDV, dat gid trj v^ d6 tin cay va cd the dupe iJng dung eho mpi loai hinh dich vu khae nhau. Tuy nhien, mdi nganh dich vy cy the ed nhffng dac thii rieng cfla ehflng. Nhidu nha nghiSn eii^ khae cung da kidm djnh thang do nay v&i nhieu loai hinh djch vu cung nhu tai nhidu qudc gia khac nhau. Kdt qu^
eho thay cae thanh phan cua sd lypng dich vu (SLDV) khdng thdng nhat vdi nhau & tCrng nganh djch vy va tCrng ttij trudng khac nhau (Nguydn Thj Mai Trang, 2006). Vi vay, viec sii dyng mot thang do dac tarng cho tCrng nganh dich vu rieng (vi du trong ITnh vuc ngan hang) la viec lam can thidt.
Hinh 1. Md hinh chat lUOng djch vu SERVQUAL
Ngudn: Parasuraman vd cdc cdng su (1988) Hinh 2. Mo hinh chdt lugng djch vu SERVPERF
Ngudn: J, Joseph Cronin, Jr& Steven A.Taylor (1992)
•'Jafi c/ii ''He hdn 9'-' -'Jiiem /odn iri'fAdna fi/20/9
Ngliien ciiru trao iloi
2.2. Md hinh CLDV SERVPERF (Service Performance) (1992)
Cronin va Taylor (1992) eho rang cd rdt It bang chirng, hoac ly thuydt hoac thue nghiem, de hd trp cac khai niem khoang each "ky vpng tar di su earn nhan thuc td" nhu la mpt eo s& dd do ludng CLDV. Hp bac bd khung phan tich (framework) cfla SERVQUAL va dd xuat mpt thudc do CLDV "chi ed su thuc td"
dupc gpi la SERVPERF. Trong edng vide thuc nghiam cfla hp, hp eho rang thang do SERVPERF (ehi cd sy cam nhan thuc td) tdt hon so vdi bat ky cdng cu do ludng CLDV nao khae. Md hinh SERVPERF eung bao gom 5 nhan td:
(a) Phuong tien hOu hinh; (b) Sy dap (snq: (e) Su tin cay; (d) Nang lue phuc vu; (e) Su cam thdng; vdi 22 bidn quan sat giong SERVQUAL, tuy nhien theo npi dung eua SERVPERF thi: CLDV = Mire dp cam nhan (hinh 2, trang 40).
2.3. Mo hinh chi sd hdi long cua khdch hdng (Customer Satisfaction Index Model CSl Model)
Chi so hai long cua khach hang (Customer Satisfaction index- CSl):
Nam 1989, chi sd do miJc dp hai Idng dau tien dupc ra ddi tai Thuy Dien (Swedish Customer Satisfactidn Barometer - SCSB) nhdm thidt lap chi sd hai Idng cfla khach hang ddi vdi vi§e mua va tidu dflng san pha'm - dich vu ndi dja. Trong nhijng nam sau do, chi sd nay dupc phat tridn va img dung rpng rai tai cae nude phat trien nhu My - ACSi, Na Uy - NCSi, Dan Mach - DCSl va cae qudc gia EU - ECSI (1998).
Mot so mo hinh chi so tiai long lihach hang:
Trong md hinh chi sd hai Idng cfla My (ACSI) (hinh 3), gia trj c§m nhan chju tac dpng b&i chat lupng cam nhan va su mong dpi cfla khach hang. Khi dd, su mong dpi cfla khach hang eo tac dpng true tidp ddn chat luwig cam ntian. su hai idng cfla khach hang dupe tao thanh trdn eo sd chat lupng cam nhan, su mong d(j va gia trj cam nhan, neu chat lupng va gia tri cam nhan eao
Hinh 3: Mo hinh chi so hai long khach hang cita My (American Customer Satisfaction Index - ACSI).
Su mong doi
Lumg cam nhan
Hinh 4: Mo hinh chi sd hai long khach hang cac quoc gia Chau Au(European Customer Satisfaction Index - ECSI)
Ch^t [Lfong c§m nhan v6 san pham
(Nguon Fornell va cong sU, 1996) Hinh 5: Mo hinh de xuat
jSi/ tin cay 1
iBa a^p irng L
iNang li/cphucvu L
ISi/cSm thong L*
[Phuong tiSn hChj hinh L^
N i n J
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•^ H3 1 " "
/\ H5 1
^ ^ 1 Chat lyong
^ ^ H djch
•"^rnviJ ngan hcing
H6: Sy hai I6ng cCia khach hSng
hon su mong dpi se tao nen Idng trung thanh ddi v&i khach hang, trucing hpp ngupe lai, day la sy phan nan hay sy than phien ve san pham da tieu dung.
Md hinh ehf sd hai Idng chau Au (ECSI) (hinh 4} eo mpt sd khac bidt nhat djnh So vdi ACSI, hinh inh eiia san pham, thuong hidu cd tac dpng tryc tidp den sy mong dd cfla khach hang.
Khi do, sy hai Idng cua khach hang la sy tac dpng tdng hda eua 4 nhan td hinh anh, gia tri cam nhan, chat lupng cam nhan ve ea san pham hOu hinh va vd hinh. Thdng thu&ng, ehi sd ACSI thudng ap dung cho ITnh vyc cdng edn chi sd ECSI thydng flng dyng do luc^g
(Xem tiep trang 60)
lA r/ff t'Me hda-i, W tyCiStn -m. i^ man^ 6VJVJ.9 |
Nghien cufu trao doi
nhd dau tu cung nhu tang cudng vai trd kiem sodt npi bp cfla cac phdng ban ehffc nang, cac thfl tuc kilm soat hipu qua. Tang cudng vai trd cfla Hpi ddng quan tri, eae quy djnh cdng bd thdng tin ben trong don vj.
Nang cao chat lupng cfla ngud lam kd toan eung nhu vdn de dao dffc nghd nghipp ngud lam kdtoan phai duoc Hpi Kd toan va Kidm toan Vipt Nam quan tam, sat sao, thudng xuyen bd dudng chuyen mdn, gidm sdt nghipp vu,
Vd eac quy djnh trong qua trinh lap va edng bd BCTC can dupc Bp Tai chinh thu&ng xuydn cap nhat va hu&ng t d BCTC can dupc trinh bay theo nhffng nguyen tae, nhffng chudn myc Chung thdng nha't ma mpi qudc gia deu hieu. Vipe soan thao va cdng bd Hp thdng chuan mye qudc td vd BCTC IFRS la can thidt, nham tiln t d ap dung IFRS mpt each phfl hpp v d thd chd va trinh dd phdt triln kinh td, trinh dp nghe nghipp efla ngud lam nghe kd toan d Viet Nam.D
Tdi lieu tham khdo
1. Barifer Richard va Shahed Imam (2008), .Analysts perceptions of earnings quali- ty. Tap chiAccounting and Business Research, So 38(4), Trang-313-329.
2. Dechow Patricia M va Cathenne M Schrand (2004), Earnings quality
3. Francis Jennifer, Ryan LaFond. Per M Oisson vi Katherine Schipper (2004), Costs of equity and earnings attributes. Tap chiThe Accounting Review, S6 79(4), Trang: 967- 1010.
4. Hermanns Sevenne (2006), Financial infonnation and earnings quality: A literature review
5. Hodge Frank D (2003), Investors' per- ceptions of earnings quality, auditor independ- ence, and the usefulness of audited ffnancial infonvation, Tap chiAccounting horizons So 17, Trang. 37.
6. Mohammady Ahmad (2010). Earnings quality constructs and measures.
(Tiep theo trang 41)
edc san pham, eae ngdnh. Do vay, muc tieu eua vide tiep can theo cau true CSl la vipc giai thich sy trung thanh cua khdch hang ddi v d mpt san pham ndi ridng hay mpt doanh nghipp, mdt qudc gia ndi chung thdng qua chi sd hai Idng khach hang khi chiu su tac dpng true tidp hoac gidn tidp bdi hinh anh, sff mong d d , chat lupng cam nhan va gia tri cam nhan dd v d san pham va djch vy dd.
3. De xuat cac gia thuydt va mo hinh nghien cffu.
3.1 cae gia thuyet nghien effu:
H I : "Su tin cay" cua CLDV cd tuong quan v d sy hai Idng efla khdch hang.
H2: "Dp dap ffng" CLDV ed tffOng quan v d sy hai Idng cua khach hang.
H3: "Nang lye phyc vu" cua CLDV ed tuPng quan v d sy hai long efla khdch hang.
H4: "Su cam thdng" efla CLDV cd tUPng quan v d sy hai Iflng efla khdch hang.
H5: "Phuong tien hffu hinh" cfla CLDV ed tuong quan v d su hai Idng ciia khdch hang
3.2 Mo hinh nghien cim de xudt:
Trdn eo sd ly luan va eae md hinh ve CLDV da nghien cffu tm&c day, ffng dung cae bidn cd san trong cac md hinh CLDV Servqual, Servperf da cdng bd tren. Dong thd, can cff vao dieu kipn thue te tai BIDV ehi nhanh Binh Duong, tae gia dua ra md hinh nghien cffu gdm 6 ydu td 5 yeu td dpc lap va 1 ydu td phu thupc. Tat ea eae ydu td deu dffpe kd thffa tff cae cflng trinh nghidn cffu tmdc dd (hinh 5, trang 41).
4. Ket ludn va hffdng nghien cffu tiep theo
Nghien effu da dat dupc mye tieu ban dau de ra dd la nghien effu md hinh eae ydu td anh hffdng ddn su hai Idng cua khach hang tai BIDV chi nhanh Binh Duong, tuy nhien nghien ctai nay chu ydu chi d vao nghien effu va xae dinh eae yeu td tdc ddng ddn sy hai Idng cfla khach hang tai BIDV chi nhanh Binh DffPng ehua di vao khao sat rpng rai va
kilm djnh lai md hinh trong thuc td.
Trong thd gian t d , nghien cffu tiep tuc khdo sdt rpng rai va kilm djnh lai md hinh nghidn effu.D
Tdi lieu tham khdo
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2. Cronin, J. & Taylor, S. (1992). A Reexamination and Extension Journal of Mariieting, 55-68.
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Vnidimenslonal measurement, second-order factor analysis, and causal modBls", in Staw, B.M.
and Cummlngs, LL (Eds), Research m Organizational Behavior, VW 4, pp. 267-99,
6. Kotler, P., & Keller, KL, 2006. Marketing Management, Pearson Prentice Hall, USA;
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"Sen/ice quality, a study of quality dimensions", unpublished Working Paper, Service Management Institute, Helsinki;
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Psychonometric theory. New Yorit, McGraw-HiS 10. Oliver, R. L &W. 0 Bearden, 1965.
Disconfinnation Processes and Consumer Evaluations in Product Usage, Journal of Business Research 13 235-246.
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