master's thesis
SLABOSTI UOBIČAJENIH POKAZATELJA PERFORMANSI POSLOVANJA BANKE

Katija Pleština (2016)
University of Split
Faculty of economics Split
Metadata
TitleSLABOSTI UOBIČAJENIH POKAZATELJA PERFORMANSI POSLOVANJA BANKE : završni rad
AuthorKatija Pleština
Mentor(s)Roberto Ercegovac (thesis advisor)
Abstract
Probitabilnost banaka se očituje time da banka tokom poslovanja ostvaruje dobit ili povećava svoje profitne stope. Pri mjerenju bankovnih performansi koriste se tri skupine pokazatelja, a to su: uobičajeni (tradicionalni), suvremeni (ekonomski) i tržišni pokazatelji. Među najvažnije tradicionalne tj. računovodstvene pokazatelje spadaju prinos na imovinu(ROA) i prinos na kapital (ROE). Analizom su utvrđeni i uzroci slabosti ROA i ROE u procjeni kvalitete banke u dugom roku. Čimbenici koji imaju ograničavajući učinak na ROA pokazatelj su trošak rizika, smanjenje neto kamatne marže, pad prosječnog kamatnog prihoda, troškovna efikasnost i troškovi ispravka vrijednosti i rezerviranja. Na ROE pokazatelj najviše djeluje negativno profitna marža prije oporezivanja, umanjena profitabilnost, operativna marža, financijska poluga. Putem povijesnih podataka u empirijskoj analizi hrvatskog bankarskog sustava i na primjerima pojedinih banaka uočen je blagi pad svih pokazatelja tokom financijske krize, tek kasnije se vidi blagi porast nakon oporavka i rasta gospodarstva. To se naročito može vidjeti iz prikaza ROA i ROE pokazatelja tijekom promatranog razdoblja. Treba istaknuti da različiti pokazatelji, omjeri i odnosi pripomažu menadžmentu banke kako bi na vrijeme reagirali na vanjske i unutrnje faktore koji mogu oslabiti performanse poslovanja banke.
Keywordsprofitability banks indicators ROA ROE
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationAccounting and Revision
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
Profitability of banks is manifested by the fact that bank during the business is making income or increasing their profit rate. At the measuring bank performance, three groups of indicators are being used, and those are: usual (traditional), contemporary (economic) and market indicators. In the most important traditional i.e. accounting indicators are return on asset (ROA) and return on equity (ROE). By the analysis are determined the causes of weakness of ROA and ROE in the assesment of quality of the bank in the long term. The factors that have restricting effect on ROA indicator are cost of risk, decrease of net interest margin, fall in the average interest income, cost efficiency and expenses on value adjustments and provisions. ROE indicator is most influnced by negative pre-tax profit margin., reduced profitability, operating margin, financial leverage. Via historical data in empyrical analysis of croatian banking system and at the examples of certain banks is noticed slight fall of all indicators during the financial crisis, but later is seen slight increase after recoverment and growth of the economy. That can be seen from the display of ROA and ROE indicators during the time of observation. It should be pointed out that the various indicators, ratios and "relations" (ratios) are helping management of the banks in order to react on time on external and internal factors that can weaken performances of the bank operations.
Parallel keywords (Croatian)profitabilnost banke pokazatelji ROA ROE
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:159694
CommitterIvana Gizdić