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Analіz bankіvskoї dіyalnostі - Gerasimov AM

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8.2.4. Analіz efektivnostі factoring operatsіy

Rozrahovuyuchi scrip income od factoring operatsіy, slіd pam'yatati scho vіn skladaєtsya s sumi komіsіynih zborіv for holding bank tsієї operatsії i sumi protsentіv for nadany loan factor-bank. Rozmіr percent for credit viznachaєtsya on rіvnі rinkovoї rates for korotkostrokovimi pozikami Zi zbіlshennyam її on kіlka (2-3) punktіv. Rozmіr komіsіynogo vinagorodzhennya vstanovlyuєtsya s urahuvannyam set poslug scho nadayutsya. Їh rozmіr, yak usually kolivaєtsya od 0.5% to 3% od sumi purchased rozrahunkovih dokumentіv (for zahіdnih bankіv).

Rozrahunok rіvnya dohіdnostі factoring operatsіy mozhna zdіysniti for Relief takoї formula:

rіven dohіdnostі factoring operatsіy .

Vigіdnіst (dotsіlnіst) for factoring operatsіy komertsіynogo bank viznachaєtsya zіstavlennyam pitomoї crowbars pributku od factoring in operatsіy zagalnіy sumі bankіvskogo pributku s Pete vagoyu factoring in operatsіy zagalnіy sumі aktivіv bank.

Rozglyanemo order analіzu factoring operatsіy for Relief Table. 8.9 for minds scho loan Nada lines per 60 dnіv:

table 8.9

ANALІZ factoring OPERATSІY

Pokazniki

scrip

1. Sumi, pervіsno pred'yavlenі postachalnikami paysites, yew. UAH

250

2. Sumi, pererahovanі factor for bank postachalnikovі torgovelno-komіsіynimi operatsіyami:

& Nbsp;

yew. UAH

225

% To Pochatkova debіtorskogo rahunka klієnta

90

3. Sumi, vіdshkodovanі paysites factor-bank:

yew. UAH

210

% To Pochatkova debіtorskogo rahunka klієnta

84.0

4. Sumi, nevіdshkodovanі paysites factor-Bank (series 1 - series 3..):

yew. UAH

40

% To Pochatkova debіtorskogo rahunka klієnta

16.0

5. Gains factoring operatsіyami:

25.6

front fee

%

5.0

yew. UAH

12.5

Interest for loan

% rіchnih

35

yew. UAH

13.1

6. Vtrati od factoring operatsіy (sumi, nevіdshkodovanі paysites)

15.0

7. Prybutok factor Bank od faktoringovoї operatsії, yew. UAH

10.6

8. Pributkovіst factoring operatsіy (number. 7 / number. 2),%

4.7

Efektivnіst factoring operatsіy for banks tsіlomu rozglyanemo on such digital prikladі (tab. 8.10).

Analіz guidance danih pokazuє scho faktoringovі operatsії in dіyalnostі danogo komertsіynogo bank posіdayut Neznachny Location. Prote tsі operatsії vigіdnі for bank oskіlki chastka income od operatsіy factoring in income zagalnih bank becomes 2.6% in the baseline perіodі i 1,6% - at zvіtnomu. Їh chastka in zagalnih assets vіdpovіdno becomes 1.6 i 0.94% tobto bula uniquely nizhchoyu, nіzh їh chastka income. Tse svіdchit about porіvnyano temple rentabelnіst Tsikh operatsіy. Visoka rizikovanіst factoring operatsіy to generally produces digit losses for the sum od nedootrimannya vistavlenimi rahunkah od platnikіv. So, the bank is not the baseline perіodі vіdshkodovano 988 Bulo yew. UAH, and zvіtnomu - 874 tis. UAH, scho Yea nevikoristanim reserve pіdvischennya efektivnostі factoring operatsіy.

table 8.10

Pokazniki

2001 p.

2002 p.

Vіdhilennya

1. Faktoringovі credits (sumi, pererahovanі factor postachalnika Bank), yew. UAH

8782

5557

-3225

2. Dohіd od factoring operatsіy, yew. UAH

2182

1264

-918

3. Dohіdnіst factoring operatsіy, yew. UAH

24.8

22.8

-2.0

4. Vtrati bank od nedootrimannya sum s platnikіv, yew. UAH

988

874

-114.0

5. Pete Wagga dohodіv od factoring operatsіy income bank vsogo%

2.6

1.6

-1.0

6. Prybutok bank od factoring operatsіy, yew. UAH

1194

390

-804

7. Pributkovіst factoring operatsіy%

13.6

7.0

-6.6

Place your technique daє zmogu zrobiti porіvnyalny analіz efektivnostі factoring operatsіy s іnshimi views bankіvskih operatsіy i s urahuvannyam їh rizikovanostі Nadachi perevagu tim chi іnshim.


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