Aplikace analýzy odchylek na hodnocení ziskovosti zvolených bank v České republice

Abstract

The aim of this thesis is by analyzing the deviations of partial factors to evaluate the effect that they change the indicators Return on average equity for the three selected banks. The first part focuses on the theoretical definition of the functioning of commercial banks. There is defined the banking system and to define the term bank. Also establishes the conditions for the establishment of a bank in the Czech Republic, supervision and regulation in the banking sector, the bank, bank risk and performance and competitiveness of the bank. The second part described the bank´s profitability measurement, which is described indicator of the average return on equity and return on average assets indicator. It is described by variance analysis, and the methods used to quantify the effects of sub-indicators and is shown here pyramidal decomposition of the average return on equity. Subsequently described profitability management and planning in the bank. In the third part of this work are characterized by selected banks, while for these banks analyze bank profitability indicators. The main part of this chapter focuses on the application to the analysis of deviations indicator of the average return on equity. First, for individual banks made pyramid decomposition for the period 2006 – 2010, by analyzing the variations are analyzed and quantified the effects of partial indicators that influenced the change of the top indicators of the average return on equity.