20.500.12556/DKUM-19665 UGOTAVLJANJE DOBIČKONOSNOSTI STRANK V BANČNEM SISTEMU DETERMINATION OF COSTUMER PROFITABILITY IN THE BANKING SYSTEM Za podjetja je poznavanje dobičkonosnosti strank in njihovih stroškov ključno pri izbiri pravilnih odločitev v povezavi s strankami. Vse prihodke in stroške je potrebno povezati z strankami, da lahko izračunamo dobiček. V primerjavi s tradicionalnimi računovodskimi pristopi obračunavanje stroškov po aktivnostih najprej določi stroške v povezavi z aktivnostmi, potem pa te stroške dodeli izdelkom, storitvam, ali strankam, ki povzročajo te aktivnosti. Po tej metodi so aktivnosti tiste, ki povzročajo stroške. Vsaka banka bi morala bolje poznati svoje vire dobičkonosnosti. Ne glede na velikost banke so transferne cene tiste, ki lahko omogočajo upravljati dobičkonosnost banke z analiziranjem dobička celotne institucije ali pa različnih profitnih centrov. Metodologija transfernih obrestnih mer določa kako viri financiranja vplivajo na dobičkonosnost banke. Ker transferne obrestne mere pomagajo pri kalkulaciji obrestne marže za bančne posle je to eno najpomembnejših orodij za merjenje dobičkonosnosti bančnih virov. Mnoge raziskave so pokazale, da imajo podjetja pogosto več nedobičkonosnih kot dobičkonosnih strank, vendar se tega sploh ne zavedajo. Analiza dobičkonosnosti kupcev podjetjem pomaga identificirati in obdržati tiste stranke, ki prispevajo k največji dolgoročni dobičkonosnosti. Companies should know customer profitability and their costs for making the right decisions about them. All revenue and costs should be matched to customers so that profit can be calculated. Compared with traditional accounting approaches, activity based costing (ABC) first determine the costs for each activity, and then assign these costs to products, services, or customers causing this action. According to this method activities are those that cause costs. Every bank should better understand sources of its profitability. Regardless the bank’s size, transfer pricing can be used to help managing profitability by analyzing total bank’s profits or for different profit centers. Funds transfer pricing determinates how funding sources affect the profitability of banks. Funds transfer pricing is one of the most important tools for measuring bank’s profitability sources. Most analysis showed that enterprises usually have more unprofitable than profitable customers, but they are not aware of this. Analysis of customer profitability can help companies to identify and retain those customers who offer the greatest promise of long-term profitability. dobičkonosnost strank obračunavanje stroškov po aktivnostih transferne cene metode oblikovanja transfernih cen transferne obrestne mere customer profitability activity based costing transfer pricing transfer pricing methods funds transfer pricing true true false [M. Rečnik] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2011-08-22 13:37:13 2011-12-08 09:12:40 2022-04-13 15:34:04 2023-12-26 03:06:36 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.5 10886684 URN:SI:UM:DK:LVB2SLGE VS_Recnik_Matija_2011.pdf VS_Recnik_Matija_2011.pdf 1 94989D241726B349C18D335099C6B262 f86f4f4ef226a5c0496663ccd4166063521b567d0f4d1115426e3f32cf8c4b56 6e7a483a-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/db35a9ad-dfa3-48e8-8b8d-19e59deec1a2 https://dk.um.si/Dokument.php?lang=slv&id=24458 Ekonomsko-poslovna fakulteta 0 0 0