home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

9.1.6. Analyz result of the operation of the operation from the rozraunkovy and the kasovogo obeslugovuvannya

Meta analizu result in rozraunkovo-kasovikh operatsiy - viyavlennya napryamіv zbіlshennya zdorovev i znizhennya vitrat na їх здійснення.

Analis fіnansovyh ostavnykіv rozraunkuko-kasoviks operatiy zdіysnyuetsya banks shomіsyaschno on pіdstavі dannym balance, schokvartalno - for giving zvіtu about pributki that zbitki to the bank. In the case of detailed analysis of the results for the operations, the data of the analitical region of incomes and vitrates are to be visualized. Banks analize the result of a rozraunka-kasovogo obgosgovuvannya in the warehouse analiza financial outcome, a kind of zhііsnyuetsya schomisyachno for zvіtny mіsyats і naslostyuchim pіsumkom z povatku roku (pobіvnyano s vіdpіdnim perіodom past fate).

Result zdіysnennya rozraunkukovo-kasovikh operatsi can be sub-divided into two groups:

1) directly to the result of the construction of rozraunkovo-kasovikh operations;

2) indirect results of rozraunkov-kasovikh operations.

Direct results of rozraunkukovo-kasovikh operatsiy є komіsіynі reach that vitrati, which are dealt with through operations, and are located behind rahunks of income and that vitrate. At the date of the accounting, the income of those vitrāt rozrahovuyutsya takі pokazniki result:

• Комісійні доходи від розрахунково-касового обслуговування;
• Komіsіynі vitrati on rozraunkkovo-kasovo obesgovovuvannya;
• Non-interest margin of commercial income and financial losses, which are imposed on retail outlets and servicemen to service providers.

The application of the analysis of direct indicators of the financial result of the rozraunkovo-kasovoy obeslugovuvannya is indicated in Table. 9.9.

Table 9.9

DIRECT INDICATORS OF RESULTS OF THE PRICE OF THE ROSRAHUNKOVO-KASOVOY OBGBUGOVOVANNY BANK

At the table of the tables, you can accumulate wigs, you can enter the bank in the bank to get access to the vitrage for rozraunkov-kasovymi operations. At zv'yazku zim, scho come to zizyuzhuyutsya vishimimi rates, nizh vitrati, maє mіsce padinya non-interest margins. On the approaching stage of the analysis, it is necessary to reduce the reasons for the non-interest margins in the construction of rozraunkovo-kasovikh operations.

Causes, yaki vplyivayut at dodi ta vitrati vіd rozraunkukovo-kasovikh operatsі, і зміни обсягів операцій, tariffs on rozraunkkovo-kasovo обслуговування клієнтів, tariffs of the new banks on rozraunkunkovo-kasovo обслуговування, tariffs to the National Bank of Ukraine on the basis of service of commercial banks, tariffs for services Інкасації та перевезення банкнот, монет, інших цінностей. Zmіni pokazanyh farevіm mozhut vlyavati on margin in okremih vipadkah, and zmіni obyagіv operatsіy є postіyynoyu cause zmіn non-interest margins. Tomu dotsilno spochatku viznachiti golovny rozraunkovi ta kasov operatsiї, for some yumimuyutsya komіsіynі do you go to rally the komіsіyni vitrati, and potim z'yasuvati causes zmin zih income and vitrat.

Dzherelom informatsii for analizu komisnyh proizvod v rozrizі vidіv іn-dіnі analіtіchі region іncome іn the bank, а sama: turn-balance balance, yak warehouse for the day in the retail outlets and відобрабрає turn back the bays for analitichnim rahunkami. Kozhen bank in the analitic region of income, vikoristvuє vlasne grupuvannya operatsіy after ix species. Analis structure of commercial income for types of transactions, let's zmogu viyaviti operatsi, for some banks otrimuє basically soumu income, that straightforward development okremih vidiv operations.

The application of the analisys of commercial income to operations from the retail and cash servicing to the bank is shown in Table. 9.10.

Table 9.10

COMMISSION INCOME OF THE WORK OF THE OPERATIVE WELL OF THE ROSRAHUNKOVA TA KASOVOY OBUZLUGOVOVANNNA

Закінчення table. 9.10

Як свідчать дані таблиці, відділення to the bank отримує комісійні reach in the main through rozraunkov obesgovovuvannya juridicheskih osib for dopomoyu system "Klієnt-Bank" i syachy gotivki; At the bank in the operations in the national currency with accredit, rozraunkovymi checks, payment checks, bezgotovkovogo zarahuvannya zarobitnosti pay on the deposit of rahunki, operations with payment cards, loans for loans. Otzhe, bank moe rozshiuvati kolo the service for klієntіv.

Комісійні витрати на розрахунково-касове обслуговування обліковться not for kinds of transactions, yak come, and for їх to grateful. Vitrati to the bank is stored in the vitrate on: vidkrtya ta zakrtya rahunkiv; Vedennya rakhunkiv; Міжбанківські перекази; I see, zarahuvannya, pidkriplennya gotivki; Transportuvannya gothivki; Re-registration of legal documents; Купівлю різної бланкової продукції, наданя довідок; Інші комісійні витрати.

Banks raspachujut for rozraunkkovo-kasovo obsluzhovuvannya tilki to banks, and vitrati oblikovyvatsya on one balance rahunku. Analis for gratitude vitrat zdіysnyuetsya on підставі їх аналітичного обліку, and дёрлом інформації і дані за аналітичними рахунками в оборотно-сальдовій відомості. The application of analysis to the bank for the confessions is shown in Table. 9.11.

Table 9.11

COMMISSIONS OF VITRATES ON THE ROSRAHUNKOVO-KASOVA OBUZLIGOVOVANNNA