Title Pokazatelji profitabilnosti hrvatskih banaka Title (english) Profitability indicators of Croatian banks Author Ivona Rupić Mentor Manuel Benazić (mentor)Committee member Lovre Božina (član povjerenstva)Committee member Manuel Benazić (član povjerenstva)Committee member Dean Učkar (član povjerenstva)Granter University of Pula Defense date and country 2015-10-14, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Temeljna financijska izvješća banaka glavni su izvor informacija o poslovanju određene banke te su dužni pružiti istinit i objektivan prikaz poslovanja. Dva najvažnija financijska izvješća banke su bilanca i račun dobiti i gubitka, a potom i izvještaj o novčanom tijeku te izvješaj o promjenama glavnice. Važno je da budu strogo kontrolirani i regulirani jer pružaju informaciju o poslovanju banke, kako internim tako i eksternim korisnicima bankarskih usluga te je bitno da se izračunavaju jednakim
... More postupkom kako ne bi došlo do donošenja krivog zaključka.
Rizike u poslovanju banaka mogu se podijeliti u dvije skupine i to sistemski i nesistemski rizik. Najvažniji opći pokazatelji poslovanja banke su: broj banaka, ukupna imovina banaka, imovina po zaposlenom, financijska poluga i stopa adekvatnosti jamstvenog kapitala. Utvrđeno je kako se broj banaka kroz godine smanjivao, kako je glavni razlog smanjenja ukupne imovine banaka negativno kretanje neto kredita. Također, utvrđeno je i da je hrvatsko tržište oligopolističko budući da se prema podacima iz 2014. godine zaključuje kako četiri najveće banke reguliraju hrvatsko bankarsko tržište. Analizom pokazatelja profitabilnosti, zaključeno je kako se najvažniji pokazatelji profitabilnosti banaka, ROA i ROE, kroz promatrane godine smanjuju, operativni prihod kroz godine se povećavao te su banke uspjele poboljšati svoju troškovnu efikasnost. Unatoč lošim kretanjima ključnih pokazatelja, hrvatske banke i dalje posluju u stabilnim uvjetima. Less Abstract (english) Basic financial statements of banks are the main source of information on business of a particular bank and are obligated to provide true and fair view of the business. The two most important bank's financial statements are balance sheet and income statement, then the cash flow statement and statement of changes in equity. It is important for them to be strictly controlled and regulated because they provide information on the bank's operations, both to internal and external users of banking
... More services, and it is essential to be calculated the same way as to avoid making the wrong conclusion.
Risks in bank operations can be divided into two groups and they are systemic and non-systemic risk. The most important general indicators of the bank's operations are: the number of banks, the total assests of banks, assets per employee, financial leverage and capital adequacy ratio. It has been determined that the number of banks decreased over the years, as the main reason for the decrease in total bank assets was a negative trend in net loans. Also, it has been established that the Croatian market is oligopolistic because the data from 2014 concludes that four major banks regulate the Croatian banking market. Analysing indicators of profitability, it was concluded that the most important indicators of bank profitability, ROA and ROE decrease through observed years, operating income increased through the years and banks have managed to improve the efficiency of its cost. Despite the bad trends of key performance indicators, Croatian banks continue to operate in a climate of stability. Less Keywords
temeljna financijska izvješća
bilanca
račun dobiti i gubitka
opći pokazatelji poslovanja
pokazatelji profitabilnosti
Keywords (english)
basic financial reports
balance sheet
income statement
general business indicators
profitability indicators
Language croatian URN:NBN urn:nbn:hr:137:439789 Study programme Title: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2016-05-10 11:52:10
