Title | Sustav transferne cijene u funkciji upravljanja rizicima |
Author | Ivan Čoti |
Mentor(s) | Drago Jakovčević (thesis advisor)
|
Abstract | Osnovna uloga banaka ogleda se u poslovima primanja depozita i odobravanja kredita –
strategijama koje same po sebi nose rizik likvidnosti. Budući da se depoziti obično uzimaju na
kraće rokove, a krediti na duže što dovodi do ročne neusklađenosti svaka banka bi trebala
razumjeti i znati izmjeriti svoju profitabilnost kroz identifikaciju određenih komponenti.
Svjetska financijska kriza primorala je banke da promjene način razmišljanja o svom
financiranju. Prije krize financiranje je bilo gotovo neograničeno, a uspjeh se mjerio u
volumenskim mjerilima, planiranje je bilo okrenuto prema rastu a likvidnost se uobičajeno
smatrala zagarantiranom. Samim time sustav transfernih cijena tako je postao jedan od
najvažnijih alata za mjerenje profitabilnosti i anuliranje određenih vrsta rizika kroz izračun neto
kamatne marže, te stavljanjem u odnos ostvarene kamatne stope i transferne cijene proizvoda.
Alokacija zarada po poslovnim jedinicama se vrši sustavom transferne cijene sredstava. Mnoge
velike banke koriste sustave transfernih cijena u internom kretanju resursa između pojedinih
organizacijskih dijelova banke ili profitnih centara. Dobro uspostavljen sustav transfernih
cijena može bankama pomoći da identificiraju i odrede visinu cijene pojedinog proizvoda na
tržištu, da se nose s kamatnim i likvidonosnim rizikom, te da kreiraju posebne smjernice
djelovanja određenog organizacijskog dijela. Ovim radom dokazana je važnost, uloga i utjecaj
transfernih cijena na profitabilnost banaka i bančinih proizvoda, te je samim time objašnjen i
pristup mjerenja rizika promjene kamatne stope i rizika likvidnosti te uračunavanje rizika u
transfernu cijenu proizvoda. |
Committee Members | Ivan Lovrinović (committee chairperson) Drago Jakovčević (committee member) Vinko Belak (committee member)
|
Granter | University of Zagreb Faculty of Economics and Business |
Place | Zagreb |
State | Croatia |
Scientific field, discipline, subdiscipline | SOCIAL SCIENCES Economics Finance
|
Study programme type | university |
Study level | postgraduate specialist |
Study programme | Management of Financial Institutions |
Academic title abbreviation | univ. spec. oec. |
Genre | professional thesis |
Language | Croatian |
Defense date | 2015-09-09 |
Parallel abstract (English) | The main role of banks is reflected in activities of receiving deposits and placements of loans -
strategies which carry out liquidity risk. Since deposits are usually taken on short term periods,
and loans on long term, leading to a mismatch, each bank should understand and be able to
measure their own profitability by identifying specific components. Global financial crisis has
forced banks to change their thoughts about their financing. Before the crisis financing was
virtually unlimited, and success was measured in volume terms, the planning was facing growth
and liquidity is commonly considered guaranteed. Thus the system of transfer prices became
one of the most important tools for measuring profitability and hedging certain types of risks
through calculation of net interest margin, and the ratio between the realized interest rate and
transfer pricing products. Spread allocation on different organization units is defined by funds
transfer pricing system. Large number of great banks use the funds transfer pricing system in
internal resource movement between certain organization units or profit centers. A well
established system of transfer pricing can help banks to identify and determine the height of the
price of each product on the market, to cope with interest rate and liquidity risk and to create
specific action guidelines specified for organizational units. This paper is proving the
importance, role and impact of transfer prices in banks and bank products profitability, and
therefore explaining the risk measurement approach in interest rate and liquidity risk volatility,
calculating different types of risks into the transfer price of each product. |
Parallel keywords (Croatian) | sustav transfernih cijena transferna cijena upravljanje rizicima banke krediti rizik likvidnosti profitabilnost |
Resource type | text |
Access condition | Access restricted to students and staff of home institution |
Terms of use |  |
Note | Ključne riječi dodijelio knjižničar |
URN:NBN | https://urn.nsk.hr/urn:nbn:hr:148:283299 |
Committer | Silvana Brozović |