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Analіz bankіvskoї dіyalnostі - Gerasimov AM

12.4. Analіz resursnoї bazi bank s pozitsіy lіkvіdnostі

Vazhlivim chinnikom scho vplivaє on bankіvsku lіkvіdnіst, Je structure that stabіlnіst resursnoї bazi bank.

Analіz structural zrushen rozpochinayut s otsіnki stabіlnostі resursnoї bazi bankіv that viyavlennya zagalnih tendentsіy scho toil Location in bankіvskіy sistemі. Uzagalnyuyuchoyu characteristics stabіlnostі resursnoї bazi Je spіvvіdnoshennya Vlasnyi kapіtalu that zobov'yazan bankіv, yak analіzuєtsya in dinamіtsі (tab. 12.5).

Table 12.5 ANALІZ DINAMІKI that structure of Ukrainian PASIVІV BANKІV FOR 1998-2001 pp.,%

Rozrahunki svіdchat about systematically zrostannya chastki zobov'yazan in strukturі pasivіv of Ukrainian bankіv s vіdpovіdnim znizhennyam chastki Vlasnyi kapіtalu. Oznachaє Tse, scho Zi zrostannyam obsyagu zagalnih aktivіv bank Pete Wagga Vlasnyi kapіtalu іstotno znizhuєtsya navіt for zbіlshennya minds Yogo absolyutnoї value. Such tendentsіya Je zakonomіrnoyu, Aje in rozvinenih kraїnah chastka Vlasnyi kapіtalu in zagalnih pasiv bankіv becoming blizko 8-10%. W pozitsії lіkvіdnostі podіbnі strukturnі zrushennya svіdchat about those scho problemi analіzu that efektivnosti upravlіnnya lіkvіdnіstyu s hour will melt for bankіv all aktualnіshimi.

For pіdvischennya efektivnostі upravlіnnya lіkvіdnіstyu dotsіlno proanalіzuvati dinamіku structural zrushen for basic statte zobov'yazan on bankіvskіy sistemі in tsіlomu (tab. 12.6). Tse will give zmogu bank otsіniti zagalnі tendentsії scho toil Location in bankіvskіy sistemі, that vrahuvati їh pid hour prognozuvannya required in lіkvіdnih Costa.

Table 12.6 ANALІZ DINAMІKI that structure of Ukrainian ZOBOV'YAZAN BANKІV FOR 1997 - 2001 pp. In the main article ROZRІZІ%

Proanalіzuvavshi danі, navedenі Table. 12.6 can zrobiti visnovok, scho in strukturі zobov'yazan bankіv naybіlshoyu Je Pete Wagga koshtіv klієntіv. Chastka kreditіv, mіzhbankіvskomu obsession on market analysis, protyagom ostannіh rokіv znizhuєtsya. Vodnochase pіdvischuєtsya chastka zalishkіv on korespondentskih rahunkah іnshih bankіv scho svіdchit about rozshirennya MEREZHI korespondentskih zv'yazkіv of Ukrainian bankіv. Tse daє zmogu banks otrimuvati deshevі, ale vodnochase nestabіlnі dzherela koshtіv. Podіbnі strukturnі zrushennya in bankіvskіy sistemі in tsіlomu toil brother to uwagi cutaneous Bank pid hour Vibor strategії upravlіnnya lіkvіdnіstyu.

Klієntska base Credit SET for svoїm neodnorіdna warehouse, to the following Etap Je analіz її structuring s Look spіvvіdnoshennya mіnlivih (Costa to zapitannya) that stabіlnih (strokovі rahunki) zobov'yazan. W metoyu analіzu stabіlnostі klієntskoї bazi viznachaєtsya Pete Wagga mainly vkladіv in zagalnіy sumі zobov'yazan. Porіvnyannya warehouse that structure klієntskoї bazi okremogo bank s analogіchnimi pokaznikami on bankіvskіy sistemі in tsіlomu chi s serednіmi value grupі bankіv daє zmogu otsіniti vpliv structural zrushen the camp lіkvіdnostі that zastosuvati vіdpovіdnі methodological upravlіnnya (tab. 12.7).

table 12.7

ANALІZ DINAMІKI structures of I KLІЄNTSKOЇ Bazi banks,%

Result analіzu danih (tab. 12.7) svіdchat, scho in the bank klієntska stabіlnіsha base porіvnyano s bankіvskoyu system in tsіlomu, oskіlki Pete Wagga string vkladіv in strukturі klієntskih rahunkіv from banks by 6.4% Vishcha, nіzh on sistemі. Vodnochase bank does not zmіg podolati zagalnoї tendentsії znizhennya stabіlnostі klієntskoї bazi, yak small Location protyagom perіodu scho analіzuєtsya. So, rіven string vkladіv, SSMSC Je naybіlsh stabіlnimi zobov'yazannyami, znizivsya in the bank by 11.9% (38.5 - 50.4), yak in todі bankіvskіy sistemі - by 9.6% (32.1 - 41, 7). Zagalom klієntsku base of banks can be otsіniti yak dosit stabіlnu.

Lіkvіdnіst bank deposits, nasampered, od stabіlnostі resursnoї bazi. Tom postіyny analіz resursnoї bazi bank s Look stabіlnostі that ymovіrnostі znyattya klієntami koshtіv Zi svoїh rahunkіv rozglyadaєtsya yak neobhіdny Etap processes upravlіnnya bankіvskoyu lіkvіdnіstyu. For otsіnyuvannya rіvnya stabіlnostі resursnoї bazi okremogo bank vikoristovuyut takі pokazniki:

• rіven osіdannya penny koshtіv for rahunkom%;
• serednya trivalіst zberіgannya koshtіv on rahunku, dnі.

Pokaznik rіvnya osіdannya penny koshtіv for rahunkom obchislyuєtsya yak vіdnoshennya rіznitsі mіzh zalishkami koshtіv on rahunku on kіnets that on the cob perіodu to sumi zagalnih nadhodzhen for rahunkom for that samy perіod:

De Ro - rіven osіdannya koshtіv on rahunku%;

DCT DCC - zalishki koshtіv on rahunku on the cob on the one kіnets perіodu vіdpovіdno, UAH;

H - suma nadhodzhen for rahunkom protyagom perіodu, UAH.

Pokaznik serednoї trivalostі zberіgannya koshtіv on rahunku obchislyuєtsya yak vіdnoshennya serednіh zalishkіv koshtіv on rahunku to serednogo turnover vie for dacheyu koshtіv in rozrahunku on Quantity dnіv in perіodі:

.

de T - serednya trivalіst zberіgannya koshtіv on rahunku, dnі;

DK - serednіy zalishok koshtіv on rahunku for perіod, UAH;

P - serednodenny turnover for vidacheyu koshtіv s rahunku, UAH;

D - Quantity dnіv in perіodі.

Tsі pokazniki analіzuyutsya in dinamіtsі that for dermal view abo rahunkom zobov'yazan Bank (korrahunki іnshih bankіv, potochnі rahunki, in rozrahunkah Costa, Costa for rozrahunkіv platіzhnimi kartka, Costa tsіlovі to zapitannya that іn.), Scho daє zmogu viyaviti zagalnі tendentsії zmіni stabіlnostі resursnoї bazi bank that tochnіshe prognozuvati needful in lіkvіdnih Costa.

Vikonuvati Taqiy analіz mozhna deprivation of minds іsnuvannya vіdpovіdnogo operational іnformatsіynogo zabezpechennya, yak mіstit danі about nadhodzhennya that platezhі for vsіma klієntskimi rahunkami. Іnformatsіyu dotsіlno nadavati in viglyadі grafіkіv vhіdnih that vihіdnih penny potokіv on vіdpovіdny perіod - decade, mіsyats, quarter. For nayavnostі vіdpovіdnogo software zabezpechennya bank Mauger provoditi detalnіshy analіz. For tsogo to rozrahunku guidance pokaznikіv taken not zalishki koshtіv deprivation on the cob on the one kіnets perіodu and second schodennі zalishki that nadhodzhennya for rahunkom.

Main Jerel formuvannya resursnoї bazi for bagatoh of Ukrainian bankіv Je zalishki koshtіv to zapitannya Yurydychna osіb. Potochnі rahunki sub'єktіv gospodarskoї dіyalnostі through SSMSC zdіysnyuyutsya rozrahunki operatsіyami for conducting, toil naybіlshu pitomu breaking bar in strukturі koshtіv to zapitannya. Osoblivіstyu precisely rahunkіv Yea those scho them practical zavzhdi Je zalishok penny koshtіv not vikoristany by klієntom. Tsі Costa shaping can Buti vikoristanі for pіdtrimannya lіkvіdnostі is the implementation of an active operatsіy, oskіlki stink Yea cheap Jerel resursіv penny to the bank.

Bank Got proanalіzuvati rіven stabіlnostі timchasovo vіlnih penny koshtіv svoїh klієntіv s metoyu efektivnosti їh vikoristannya that uniknennya nadlishku lіkvіdnih koshtіv. Methodology analіzu rozglyanemo on prikladі Ruhu koshtіv for precisely rahunkom pіdpriєmstva - klієnta bank.

In Table. 12.8 imposed danі about that Mill nadhodzhen zalishkіv on the production rahunku pіdpriєmstva protyagom quarter s pomіsyachnim podіlom scho daє zmogu proanalіzuvati not deprivation serednі values ​​pokaznikіv and second їh dinamіku.

table 12.8

ANALІZ RІVNYA OSІDANNYA penny KOSHTІV on the production RAHUNKU PІDPRIЄMSTVA, yew. UAH

Otzhe, protyagom quarter on rakhunok pіdpriєmstva nadіyshlo 2864 tis. UAH, and in oskіlki kvartalі Bulo 65 robochem dnіv then serednodenne nadhodzhennya koshtіv becomes 44 tis. UAH (2860: 65 = 44). Analіz dinamіki rіvnya serednodennih nadhodzhen for mіsyatsyami svіdchit about postіyne pіdvischennya tsogo pokaznika, scho positive otsіnyuєtsya s side bank.

Zrozumіlo, scho for precisely rahunkom pіdpriєmstva toil Location nadhodzhennya yak, so i platezhі, that the bank is not Got proanalіzuvati obsyagi nadhodzhen deprivation, and th zalishki penny koshtіv on the production rahunku klієnta (credit balance). Suma zalishkіv for rahunkom pіdpriєmstva protyagom quarter becomes 550 tis. UAH i s urahuvannyam trivalostі perіodu scho analіzuєtsya, serednodennі zalishki koshtіv dorіvnyuyut 8.5 yew. UAH (550: 65 = 8.5). Pokaznik rіvnya osіdannya koshtіv in serednomu becoming the quarter of 19.3%, scho svіdchit about dosit temple stabіlnіst koshtіv on the production rahunku pіdpriєmstva, yak analіzuєtsya. Analіz dinamіki tsogo pokaznika svіdchit about postіyne pіdvischennya rіvnya osіdannya koshtіv on rahunku danogo klієnta Yea i to the bank of positive tendentsієyu. Pokaznik serednoї trivalostі zberіgannya koshtіv on rahunku pіdpriєmstva TER demonstruє positive for bank dinamіku, Aje yogo values ​​schomіsyatsya zrostayut i in the quarter serednomu becoming 15 dnіv.

Grafіchnі methodological analіzu naochno prodemonstruyut dinamіku nadhodzhen that zalishkіv on rahunkah. Thus, the turnover of the schodennі rahunkom klієnta podayutsya in viglyadі stovpchikovoї dіagrami, the turnover for that debit for credit vіdokremlyuyutsya. Tse daє zmogu porіvnyati schodennu value nadhodzhen that platezhіv for klієntskim rahunkom protyagom perіodu, yaky analіzuєtsya. Rіznitsya mіzh schodennimi debit i Je credit turnover on the size zalishku koshtіv rahunku klієnta, yak mozhna vіdobraziti on the very same pattern. Fig. 12.3 imposed dіagramu i Debit Credit oborotіv that grafіk zalishkіv koshtіv on the production rahunku pіdpriєmstva, yak analіzuєtsya.

Fig. 12.3. Dinamіka oborotіv that zalishkіv for precisely rahunkom pіdpriєmstva protyagom quarter

W grafіka guidance (Fig. 12.3) is seen on the scho pid rahunku priєmstva mayzhe zavzhdi boule zalishki penny koshtіv (for vinyatkom dvoh dnіv), and in okremі perіodi їh scrip has been viewed dosit digit (blizko 100 tis. UAH).

Analіz vplivu Ruhu penny koshtіv on rahunkah klієntіv bezposeredno korespondentsky rakhunok on the bank Je vazhlivim directly otsіnyuvannya lіkvіdnostі. In protsesі analіzu for skin bankіvskogo day rozrahovuєtsya rіznitsya mіzh nadhodzhennyami that writedowns koshtіv s rahunka pіdpriєmstva. Dodatne values ​​tsogo pokaznika oznachaє prirіst koshtіv on korespondentskomu rahunku bank. The I navpaki, vіd'єmne values ​​oznachaє zmenshennya sumi koshtіv on bankіvskomu korrahunku (ale not oznachaє viniknennya debit balance on klієntskomu rahunku, oskіlki a deduction h urahuvannyam nayavnih koshtіv klієnta, SSMSC vklyuchayut zalishki for poperednі perіodi).

For grafіchnogo filed rezultuyuchoї Informácie buduyut dіagramu on yakіy perevischennya nadhodzhen of writedowns koshtіv s rahunka klієnta vіdobrazhayut in dodatnіy ploschinі and write-downs on perevischennya nadhodzhennyami - at vіd'єmnіy ploschinі. Such dіagrama buduєtsya for schodennimi danimi schodo Ruhu koshtіv on klієntskomu rahunku protyagom perіodu, yaky analіzuєtsya. Porіvnyannya application to dіagramu dodatnih that vіd'єmnih values ​​daє zmogu viyaviti pevnі zakonomіrnostі in dіyalnostі klієnta that peredbachiti perіodi їh naysuttєvіshogo vplivu the camp korespondentskogo rahunka bank.

Fig. 12.4 zobrazheno dіagramu, yak unaochnyuє іnformatsіyu schodo Ruhu penny koshtіv protyagom mіsyatsya for precisely rahunkom pіdpriєmstva scho analіzuєtsya.

Fig. 12.4. Vpliv Ruhu koshtіv for rahunkom pіdpriєmstva on korrahunok bank protyagom Bereznev (yew. UAH)

W navedenoї dіagrami seen scho of 22 bankіvskih dnіv pіdpriєmstvo zabezpechuvalo prirіst koshtіv on korrahunku bank protyagom 12 dnіv zagalnu on the bag 250 tis. UAH. Deprivation of I protyagom 10 dnіv pіdsumkovy pokaznik vіd'єmne values ​​MAV - 236 tis. UAH. When tsomu perіodam writedowns penny koshtіv s stream rahunka zavzhdi pereduvali perіodi їh nagromadzhennya the adequacy obsyagah. The maximum scrip writedowns koshtіv s rahunka pіdpriєmstva sposterіgalasya 19 Bereznev. Ymovіrno tse pov'yazano s vikonannyam zobov'yazan pіdpriєmstva for podatkovih payments to sovereign budget (in Ukraїnі for bіlshostі podatkіv termіni platezhіv pripadayut to 20 the number of those mіsyatsya).

Vpliv vipadkovih that Nadzvychaina sytuatsia chinnikіv, pov'yazanih s Especially dіyalnostі klієntіv, viyaviti nayskladnіshe. Tsі chinniki not zavzhdi pіddayutsya prognozuvannyu and viyavlenі retrospektivnі danі mozhut not povtoryuvatisya in maybutnomu. Oskіlki in komertsіynomu jar Quantity klієntskih rahunkіv dosit-valued (yak usually kіlka tisyach), then sukupna dinamіka uzagalnenih pokaznikіv for vsіma rahunkami nіvelyuє whether SSMSC vipadkovі vіdhilennya for cutaneous okremim rahunkom. Oznachaє Tse, scho on dinamіku pokaznikіv (zokrema korrahunku) bank vplivayut zagalnoekonomіchnі chinniki, SSMSC mozhna dosit exactly peredbachiti. Butt prognozuvannya vplivu podіbnih chinnikіv Mauger sluguvati perіod podatkovih platezhіv to budget.

Result analіzu structure dinamіki that rіvnya stabіlnostі resursnoї bazi shaping can Buti ekstrapolovanі on the Future that vikoristanі pid hour prognozuvannya require the bank to lіkvіdnih assets.