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Analіz bankіvskoї dіyalnostі - Gerasimov AM

1.3. Metodi that priyomi analіzu bankіvskoї dіyalnostі

In protsesі complex analіzu bankіvskoї dіyalnostі neobhіdno vikoristovuvati Taku technique yak yogo naybіlshoyu mіroyu spriyatime efektivnostі. Pid methodic of whether yakogo analіzu slіd rozumіti sukupnіst sposobіv, rules i zahodіv schodo naybіlsh dotsіlnogo vikonannya pevnoї robots. In analіzі bankіvskoї dіyalnostі technique yavlyaє him sukupnіst analіtichnih sposobіv i rules vivchennya dіyalnostі bank spryamovanih on doslіdzhennya rіznih ob'єktіv analіzu. Pong dopomagayut win a naybіlsh Povny otsіnku fіnansovoї stіykostі that pributkovostі Bank, yak yogo vrahovuєtsya kerіvnitstvom in protsesі of acceptance upravlіnskih rіshen schodo viroblennya podalshoї strategії rozvitku bank.

Pid method in wide znachennі science rozumіє sposіb doslіdzhennya Svoge subject. The method analіzu bankіvskoї dіyalnostі komertsіynogo bank Je Complex organіchno pov'yazane doslіdzhennya dіyalnostі komertsіynogo bank s vikoristannyam randomness, ekonomіko-ically mathematical, oblіkovih that іnshih sposobіv obrobki Informácie. Especially the method and nalіzu bankіvskoї dіyalnostі Je: vikoristannya Sistemi pokaznikіv, SSMSC harakterizuyut dіyalnіst bank; vivchennya faktorіv the reason їh zmіni; viyavlennya i vimіryuvannya vzaєmozv'yazku mіzh them. To conduct a comprehensive analіzu bankіvskoї dіyalnostі vikoristovuyutsya takі method:

1. Method porіvnyannya. Peredbachaє zіstavlennya nevіdomogo (doslіdzhuvanogo) yavischa, predmetіv іz vіdomimi, vivchenimi ranіshe, s metoyu viznachennya їh spіlnih Figure abo vіdmіnnostey. For Relief tsogo method viznachayutsya zagalne i spetsifіchne in ekonomіchnih yavischah, vivchayutsya zmіni doslіdzhuvanih ob'єktіv, tendentsії i zakonomіrnostі їh rozvitku. In analіzі fіnansovoї stіykostі porіvnyannya (mostly yak abo dopomіzhny method) vikoristovuyut for virіshennya vsіh yogo zavdan. Mozhna vidіliti takі naytipovіshі situatsії, if vikoristovuєtsya porіvnyannya that yogo tsіlі:

1. zіstavlennya planned i factuality pokaznikіv for otsіnki stage vikonannya plan;
2. zіstavlennya factuality pokaznikіv іz regulatory, scho daє zmogu prokontrolyuvati dotrimannya rіznih normativіv bank established by the NBU;
3. porіvnyannya factuality pokaznikіv іz pokaznikami passed rokіv (zvіtnih perіodіv) for viznachennya tendentsіy rozvitku Bank yak, so i ekonomіchnih protsesіv scho yogo vplivayut on dіyalnіst;
4. zіstavlennya pokaznikіv bank scho analіzuyutsya, s pokaznikami іnshih bankіv-konkurentіv for viznachennya pozitsіy fіnansovomu bank on market analysis for rіznimi pokaznikami fіnansovoї dіyalnostі;
5. zіstavlennya parallel dinamіchnih ryadіv for vivchennya vzaєmozv'yazkіv doslіdzhuvanih pokaznikіv; napriklad, parallel analіz dinamіki dohodіv i vitrat daє mozhlivіst viyaviti, chi zabezpechuєtsya perevischennya dohodіv over vitratami, scho positive vplivaє pributkovіst on the bank;
6. zіstavlennya rіznih varіantіv upravlіnskih rіshen іz metoyu Vibor optimal; napriklad, ustanovlyuyuchi interest rate for the deposits of the population, vibirayut Taqiy її rіven, yaky bi zabezpechiv neobhіdny obsyag danogo mind bankіvskogo resource s urahuvannyam nayavnostі dostatnіh mozhlivostey for obslugovuvannya vkladnikіv;
7. zіstavlennya rezultatіv dіyalnostі before i pіslya vprovadzhennya yakogos innovations; napriklad, vitrati koshtіv on pridbannya (budіvnitstvo) ofіsu bank in tsentrі Mista mozhut kompensuvatisya zaluchennyam solіdnih klієntіv scho zabezpechit bank zbіlshennya zalishkіv on rozrahunkovih rahunkah.

2. The method of bringing up pokaznikіv porіvnyannogo viglyadu. Napriklad, dwellers zgrupuvati usі vidanі bank loans, neobhіdno lead їh sumi to porіvnyannogo viglyadu (oskіlki vidaє bank loans have natsіonalnіy yak, so i in іnozemnіy valyutі); for tsogo in sumi kreditіv іnozemnіy valyutі transformuyutsya in UAH ekvіvalent breeding on vіdpovіdny obmіnny monetary and exchange rate, i tіlki pіslya tsogo pіdsumovuyutsya usі vidanі bank loans (loans grivnevі i grivnevі ekvіvalenti kreditіv in іnozemnіy valyutі). Tsei method vikoristovuєtsya takozh in razі porіvnyannya factuality pokaznikіv іz pokaznikami poperednіh perіodіv. Napriklad in the minds іnflyatsії smoothly proanalіzuvati dinamіku pokaznikіv without giving up їh porіvnyannogo viglyadu. For tsogo neobhіdno factual values ​​yakogos vartіsnogo pokaznika rozdіliti on іndeks іnflyatsії of Danian perіod, i deprivation tsogo pіslya otrimany pokaznik mozhna porіvnyuvati s pokaznikom passed perіodu.

3. Method vikoristannya i absolutely vіdnosnih pokaznikіv. Absolyutnі pokazniki harakterizuyut kіlkіsnі rozmіri nadanih kreditіv, zaluchenih koshtіv, kapіtalu that іn the bank. And vіdnosnі vіdbivayut spіvvіdnoshennya Pevnyi absolutely pokaznikіv. Vіdnosnі pokazniki virazhayutsya in formі koefіtsієntіv (taken as the base 1) abo vіdsotkіv (taken as the base 100). Before them vіdnosyat pokazniki vikonannya plan dinamіki, Structure (Piet Vaga), efektivnostі that іn. Tsei method Yea one іz klyuchovih in analіzі bankіvskoї stіykostі. H yogo Relief (through rіznі koefіtsієnti) otsіnyuyutsya pokazniki lіkvіdnostі, platospromozhnostі, pributkovostі bank.

4. Method grupuvan daє zmogu through sistematizatsіyu danih balance rozіbratisya in sutnostі analіzovanih yavisch i protsesіv. Pid hour analіzu bankіvskoї dіyalnostі zastosovuyutsya rіznі ugrupovannya rahunkіv balance and the Same: Vlasnyi i zaluchenih koshtіv, dovgo- i korotkostrokovih kreditіv, termіnіv active-Passive operatsіy (for rozrahunku pokaznikіv lіkvіdnostі) vidіv dohodіv, vitrat i pributkіv. Stattі Buti shaping can takozh zgrupovanі by step lіkvіdnostі, ekonomіchnoї sutnostі bankіvskih operatsіy, rіvnem pributkovostі (for asset) i vartostі (for pasiv).

5. Balance method sluguє bunt way to viznachennya spіvvіdnoshen, proportsіy dvoh group vzaєmozalezhnih that urіvnovazhenih ekonomіchnih pokaznikіv, pіdsumki yakih toil Buti totozhnimi. Tsei method dopomagaє zrozumіti ekonomіchny zmіst funktsіonuvannya bank. Correctly rozumіyuchi ( "chitayuchi") bank balance can be precisely fіnansovy oharakterizuvati yogo mill (through pokazniki platospromozhnostі lіkvіdnostі i), and takozh efektivnіst active-Passive operatsіy (via pokazniki pributkovostі).

6. Grafіchny method. The images of large-scale Grafіki Je pokaznikіv for Relief geometric znakіv (lіnіy, pryamokutnikіv, kіl) abo umovnih hudozhnіh fіgur bike i toil іlyustrativne values. Zavdyaki їm doslіdzhuvany materіal staє zrozumіlіshim.

7. The method table vіdobrazhennya analіtichnih danih. Result analіzu zvichayno podayutsya viglyadі at the table. Tse naybіlsh ratsіonalna i zruchna for spriynyattya form uyavlennya analіtichnoї information The doslіdzhuvanі yavischa for Relief digits roztashovanih Pevnyi in order. Analіtichna table Yea system sudzhen, virazhenih movoyu digits. Vaughn nabagato viraznіsha i naochnіsha, nіzh verbal text. Pokazniki in nіy roztashovuyutsya in bіlsh logіchnіy i poslіdovnіy formі porіvnyano h Text vikladom, zaymayut less then Georeferencing, i pіznavalny efekt dosyagaєtsya nabagato shvidshe. Tabular materіal daє zmogu ohopiti analіtichnі danі in tsіlomu yak єdinu system. For Relief Table Legshei prostezhuyutsya zv'yazki mіzh doslіdzhuvanimi pokaznikami.