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Analіz bankіvskoї dіyalnostі - Gerasimov AM

8.1.3. Analіz dohіdnostі that rentabelnostі lіzingovih operatsіy

Analіz lіzingovih operatsіy zavershuєtsya otsіnkoyu їh ekonomіchnoї efektivnostі. When tsomu viznachaєtsya magnitude nomіnalnogo i real, factual otrimanogo income od lіzingovih operatsіy. Dohіd od them yavlyaє him the bag factuality otrimanoї orendnoї pl ati od orendatorіv.

Zgadaєmo scho Well go to the warehouse orendnoї pay:

Fig. 8.2. Skladovі orendnoї pay

W tsієї scheme shows scho Prybutok od lіzingovih operatsіy dorіvnyuє rіznitsі mіzh sumoyu factuality otrimanoї orendnoї pay i sumoyu narahovanoї amortizatsії lіzingove on Main, and scrip income - sumі factuality otrimanoї orendnoї pay. Otzhe, dwellers rozrahuvati rіven dohіdnostі lіzingovih operatsіy can skoristatisya such formulas:

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For rozrahunku rіvnya rentabelnostі lіzingovih operatsіy vikoristovuєtsya such a formula:

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Pributkovіst lіzingovih operatsіy dorіvnyuє spіvvіdnoshennyu mіzh sumoyu pributkіv od lіzingovih operatsіy i sumoyu Lane, sent messages in Orenda:

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Uzagalnyuyuchim pokaznikom znachimostі lіzingovih operatsіy in oderzhannі pributku Je Pete Wagga income od lіzingovih operatsіy in zagalnіy sumі income (Udoh.lіz)

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Krіm, in protsesі analіzu lіzingovih operatsіy vikoristovuєtsya Taqiy pokaznik, yak dotsіlnіst Venue of Tsikh operatsіy for the bank. Pokaznik viznachaєtsya through zіstavlennya pitomoї crowbars dohodіv (abo pributkіv) od lіzingovih operatsіy in zagalnіy sumі dohodіv (abo pributku) bank s Pete vagoyu lіzingovih operatsіy in zagalnіy sumі asset balance bank. Yakscho values ​​vnesku lіzingovih operatsіy zagalnu have the right of possession pributku bіlshe, nіzh їh Pete Wagga in assets, the tse svіdchit about porіvnyano temple efektivnіst Tsikh operatsіy.

Analіz lіzingovih operatsіy zdіysnyuєtsya in dinamіtsі and takozh s porіvnyano vіdpovіdnim perіodom passed rock.

Rozglyanemo on prikladі technique analіzu efektivnostі lіzingovih operatsіy.

table 8.4

ANALІZ EFEKTIVNOSTІ LІZINGOVIH OPERATSІY

Navedenі danі svіdchat, scho, nezvazhayuchi to those scho lіzingovі operatsії in dіyalnostі komertsіynogo bank posіdayut Neznachny Location, їh efektivnіst dosit temple. So, dohіdnіst lіzingovih operatsіy in rozrahunku 1 UAH lіzingovogo Lane, sent messages in Orenda, zrosla by 2.9 percentage points from the i dosyagla zvіtnomu perіodі 20.3% versus 17.4% in the baseline. Rіven Tsikh pokaznikіv dostatno temple, scho Tsikh svіdchit about vigіdnіst operatsіy for the bank. Tse i pіdtverdzhuєtsya dinamіkoyu that values ​​іnshih pokaznikіv. At baseline perіodі rentabelnіst lіzingovih operatsіy becomes 80.1%, and in zvіtnomu pіdvischilasya to 90%. For analіzovany perіod zrosla i chastka dohodіv od lіzingu zagalnih in income of banks. At baseline perіodі Won becomes 0.7% and 1.1% zvіtnomu vzhe. For porіvnyannya chastka lіzingovogo Lane in zagalnih assets bank bula, vіdpovіdno 0.4 that 0.8%. Porіvnyuyuchi tsі pokazniki s analogіchnimi for іnshimi views bankіvskoї dіyalnostі can zrobiti visnovok about dotsіlnіst that efektivnіst їh rozshirennya away. When tsomu neobhіdno zaznachiti, scho in bank reserves Je nevikoristanі away zbіlshennya sumi pributku od lіzingovih operatsіy, pіdvischennya їh rentabelnostі that dohіdnostі. For tsogo neobhіdno povnіstyu all send out to the Main, scho priznachalosya for sent messages in Orenda, in operational lіzing orendaryam (4950.0 UAH tis -.. 4210.0 UAH tis) is the aktivnіshe styaguvati s orendarіv nesplachenu orendnu fee. Fіnansova distsiplіna orendarіv uniquely pogіrshilasya, about scho svіdchat koefіtsієnti povnoti rozrahunkіv for orendovane Main. In zvіtnomu perіodі vіn becomes 65% od narahovanoї orendnoї pay, and in the base - 72%, scho negatively on real vіdbivaєtsya penny bank flows.