THE ANALYSIS OF THE PROFITABILITY OF BANKS

Svatko tko donosi bilo kakvu odluku u poslovanju, ili upravlja određenim resursima ili procesima, da bi ispravno postupio, mora imati jasnu predodžbu o računovodstvenim informacijama sadržanim u financijskim izvještajima. Analiza profitabilnosti svakog profitnog poduzeća, pa tako i banaka važna je za provjeru uspješnosti i funkcionalnosti odabrane strategije poslovanja. Pokazateljima profitabilnosti ocjenjuje se sposobnost banke da zadržava ostvarene prihode u obliku dobiti, odnosno ocjenjuje sposobnost generiranja prihoda u odnosu na raspoložive resurse. Podaci o strukturi i trendu ostvarenih financijskih rezultata služe kao podloga za eventualnu korekciju dotadašnjih odluka. Ocjena profitabilnosti banaka utječe na daljnji rast poslovanja istih. Predstavlja signal financijske uspješnosti, ali i stabilnost poslovanja i dugoročnu održivost pojedine banke. Najvažniji pokazatelji profitabilnosti su pokazatelji rentabilnosti te pokazatelji profitnih marži i kamatnih stopa. Povratom na imovinu ( ROA ) te povratom na vlastiti kapital ( ROE ) banke saznaju koliko su zapravo ostvarile dobiti u odnosu na uloženu imovinu odnosno kapital. S druge strane, pokazateljima kamatne marže i marže naknada saznaje se kolika im je zarada od primljenih naknada i kamata.Anyone who makes any business decisions, or manages certain resources or processes, to do it properly, must have a clear idea of the accounting information contained in the financial statements. The analysis of the profitability of each profit company, including banks, is important for verifying the success and functionality of the chosen business strategy. Profitability indicators assess the ability of the bank to retain realized income in the form of profit, ie to assess the ability to generate revenue in relation to available resources. Data on the structure and trend of the financial results obtained serve as a basis for any correction of the current decisions. The Bank's profitability rating affects the further growth of its business. It represents a signal of financial success, but also the stability of the business and the long-term sustainability of a particular bank. The most important indicators of profitability are the indicators of profitability and the indicators of profit margins and interest rates. Return on Property (ROA) and Return on Own Equity (ROE) of the bank know how much they actually earned in relation to invested assets or capital. On the other hand, the interest rate and margin benefits indicators are available to find out how much they earn from received fees and interest