金融機構扮演著重要的資金流通的角色，而金融機構中的銀行業更是整各大環境的中介角色，隨著網際網路的蓬勃發展，競爭者的資訊科技不斷進步，各家銀行為了保有競爭優勢，紛紛投入大筆資金在資訊科技的發展上，可是，組織投入大量資金再資訊部門，但是卻不知道資金用於何處，只認為資訊部門是花錢的部門。有鑑於此，本研究藉由得知銀行資訊部門實施利潤中心之情形，讓銀行主管得知資訊部門資金之流向及其他分行使用資訊成本的分攤方法。
長期以來，資訊部門提供資訊科技幫助其他部門及分行日常作業的服務，由於資訊科技開發及維護需要花費許多費用，而長久以來資訊部門承擔這些費用，資訊部門實施利潤中心之後，基於使用者付費原則，實施利潤中心可以幫助資訊部門將所屬龐大成本分攤到各個部門及分行中，依照各個分行使用的比率合理的分攤。由於顧客需求不斷增加、環境不斷改變等因素，投入資訊部門的金額也不斷增加，以致其成本分攤之管理也日益重要。
本研究以國內新舊銀行為例，訪談有實施利潤中心的二家新銀行及一家舊銀行，此外寄送39份問卷給新舊銀行，回收共有15家，期許此研究在將來金融機構或其他組織要成立利潤中心時，將參考本研究當作資訊部門採行利潤中心制度的一大參考指標。
As we know, the financial institution plays a very important role in the fund circu-lation and the banking is the medium of all trades and professions. Thanks to the great progress of the information technology, we can't do anything without computers or MIS (Management Information System). In order to process the information data more efficiently, save the cost of the manpower and win more and more customers. Almost every bank establishes their own information department and invests a large amount of money into the information department or MIS. But many of them didn't know if it did work and is worth doing. In view of this, it’s valuable for the banks to understand how to find some ways to reduce the cost. The purpose of this study is to investigate those banks which apply the center profit and to analyze the capital flow of MIS.
Besides, the information department (MIS) gives their service to help each department to process the complex data for a long time. But the rapid grow of economy makes it harder and harder. It needs to take a lot of expense to maintain and develop, but the information department can't afford so much expense. According to this study, the managers can try to apportion the cost into each department.
I take a lot of home banks as examples, and interview two new banks and an old bank to get the information of the profit center. Besides, I send 39 questionnaires to the banks and retrieved 15 questionnaires. I analysis these 15 simple banks to advance some views and the advantages and disadvantages of the profit center system. I hope the study can give some good suggestions to help the financial institutions to establish the profit center in the future.
