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Влияние зарплатного проекта на финансовые показатели деятельности банка : магистерская диссертация / The impact of the salary project on the financial performance of the bankЗагоруйко, А. А., Zagoruiko, A. A. January 2019 (has links)
Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию влияния зарплатного проекта на финансовые показатели деятельности АО «Газпромбанк». Предметом исследования выступают конечные финансовые результаты предприятия банковской сферы. Целью исследования является анализ влияния зарплатного проекта на финансовые показали банка, а также разработка мероприятий по их совершенствованию. В заключении обозначены рекомендации по совершенствованию зарплатного проекта в АО «Газпромбанк». / Final qualifying work (master's thesis) is devoted to the study of the impact of the salary project on the financial performance of Gazprombank. The subject of the research is the final financial results of a banking enterprise. The purpose of the study is to analyze the impact of the salary project on the financial showed the bank, as well as the development of measures to improve them. In conclusion, recommendations for improving the salary project in JSC "Gazprombank" are indicated.
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Standardiserad modell för prestationsmätning inom en koncern : En fallstudie på Emballator Plastics & Innovations AB / Standardized performance measurement within a corporation : A study based on Emballator Plastics & Innovations ABStafström, Anna, Lundberg, Josefin January 2016 (has links)
Bakgrund: Prestationsmätning utgör ett grundfundament i ekonomistyrning och avser styra i riktning mot långsiktiga mål. Vidare bör prestationsmätningen vara sprungen ur såväl långsiktiga mål som strategier där det på koncernnivå är av vikt att kongruens råder mellan moder- och dotterbolag. Vid utformning av en standardiserad modell för prestationsmätning måste hänsyn tas till rådande organisationsstruktur och företagsunika förutsättningar. Representerade mätetal avser påvisa kritiska områden med förhoppning att vidareutveckla verksamheten. Problemdiskussion: Koncernen Emballator Plastics & Innovations utgör tillsammans med underliggande dotterbolag ett konglomerat med koncerngemensam lean-strategi. Koncernen erhåller på månadsbasis rapporter över dotterbolagens prestationsmätning vilka upprättats utan direktiv ifrån koncernen och därmed är av särskiljande karaktär. Ett behov har uppkommit att låta standardisera en modell för prestationsmätning som samtliga dotterbolag kan nyttja för att enklare kunna skapa en övergripande bild över dotterbolagens prestationer. Prestationsmätningsmodellen skall vara standardiserad men samtidigt inte förbise företagsspecifika förutsättningar detta för att tillföra nytta på såväl koncern- som dotterbolagsnivå. Syfte: Denna studie syftar att utveckla en standardiserad prestationsmätningsmodell till Emballator Plastics & Innovations, vilken tar hänsyn till koncernens konglomerat och lean-strategi. Utvecklad prestationsmätningsmodell ämnar skapa en övergripande bild samt tillföra nytta på såväl moder- som dotterbolagsnivå. Metod: Detta är en fallstudie med kvalitativ ansats. Tillvägagångssätt för analys har varit av deduktiv karaktär där den teoretiska grunden i huvudsak baseras på vetenskapliga artiklar. Insamling av empiriskt material har erhållits via dokument samt intervjuer av övervägande semistrukturerad karaktär. Respondenter innefattar verkställande direktörer på koncern- liksom dotterbolagsnivå. Slutsats: Kongruens mellan långsiktiga mål och strategier på Emballator Plastics & Innovations och underliggande dotterbolag har identifierats. Med anledning av identifierad kongruens har förutsättningar funnits att utforma en standardiserad prestationsmätningsmodell. Väsentliga mätetal har utkristalliseras i avseende att skapa en övergripande bild över dotterbolagens prestationer. Modellens utformning främjar konglomeratet. / Background: Performance measurement is a basic foundation in financial management and control, where the intention is to fulfill long-term objectives. Performance measurement should therefore be developed with consideration to long-term objectives and strategies. Consequently, there is a need of congruence between the parent- and subsidiary level. When developing a standardized model for performance measurement, the current organizational structure and conglomerate needs to be considered. Represented key performance measurement aim to demonstrate the critical areas with the intention to influence improvements within the corporation. Problematization: Emballator Plastics & Innovations, is a composition of underlying subsidiaries, characterized of conglomerate and lean-strategy. The corporation receives monthly reports of the subsidiaries’ performance measurement, which have been constructed without directives from the corporation and this resulted in reports of distinctive character. Consequently, the need of a standardized model of performance measurement with the aim to easier receive a comprehensive picture of the subsidiaries' overall performance has arisen. However, the remaining problem is how to develop a standardized performance measurement model, which is beneficial for both parent- and subsidiary level, without ignoring the conglomerate. Purpose: This study aims to develop a standardized performance measurement model to Emballator Plastics & Innovations, where the corporations conglomerate and lean- strategy is taken into account. The developed performance measurement model intends to create an overall picture and bring benefits to both parent- and subsidiary level. Methodology: This is a case study with a qualitative approach. Procedure for analysis has been of deductive character where the theory is mainly based on scientific articles. Collection of empirical data has been obtained through documents and interviews with semi-structured character. Respondents include chief executives at parent- and subsidiary level. Conclusion: Congruence between long-term objectives and strategies at Emballator Plastics & Innovations and subsidiaries has been identified. Regarding to the identified congruence, potentials to develop a standardized performance measurement model have been secured. Significant key performance measurements have been detected, this with aim to receive an overall picture of the subsidiaries' performance. Finally, the design of the model has been designed in consideration of the conglomerate.
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Le pouvoir des banques centrales face aux défis des marchés financiers / The stance of central banks vis-à-vis financial marketsBakhit, Salma 23 June 2014 (has links)
La thèse se propose, dans une première partie, de décrire l'origine des débats sur la nécessité d'une banque centrale jusqu'aux formulations actuelles. Sont examinés les éléments qui ont posé les bases d'un prêteur ultime et favorisé la maturation de ce métier, de même que sont mis en relief les résultats accumulés depuis deux siècles. Notre attention porte sur la Réserve Fédérale des Etats-Unis. Les économistes sont en quête de solutions afin de prévenir les crises financières. Ainsi a été proposé un élargissement du tableau de bord de manière à contenir les prix d'actif dans une approche macro et micro-prudentielle. Parallèlement, sont analysés les canaux par lesquels la politique monétaire influence les variables réelles et financières de l'économie, et qui attestent alors du rôle pouvant être théoriquement assumé par la banque centrale sur les marchés financiers. La deuxième partie concentre le propos sur les ressorts des crises financières. Nous nous intéressons au paradoxe de la surliquidité et du surendettement, en insistant sur les particularités des marchés financiers devenant plus vulnérables. La contribution de la thèse dans cette étape consiste à vérifier si la banque centrale contribue à la manifestation de comportements abusifs et excessifs sur les marchés financiers par l'abondante création de liquidité. Notre étude empirique devrait permettre de répondre à cette question à travers une modélisation économétrique et des tests statistiques (dont le test de Chow) appliqués à une politique monétaire active (type règle de Taylor). En ce sens, cette recherche sur les actions de la Fed vise à forger une opinion sur le métier de banquier central et sur son devenir. / The thesis proposes, in a first part, to describe the origin of the debate on the need for a central bank up until the recent formulations. They were examined the elements which have posed the bases of an "ultimate lender" and promoted the maturation of this function, as were highlighted the results accumulated over two centuries. Our attention is drawn to the Federal Reserve of the United States. The economists are always in search for solutions to prevent financial crises. It has thus been proposed to extend the dashboard of central banks as to contain asset prices in a macro and micro-prudential approach. In parallel, in order to support this debate, we analyze the mechanisms by which the monetary policy affects the real and financial variables of the economy, which also affirm the role that can be assumed in theory by a central bank on financial markets. The second part focuses on the recurrence and intensity of financial crises. We consider the paradox of excess liquidity and over-indebtedness, with an emphasis on properties of financial markets becoming more vulnerable and their recent development. The contribution of the thesis in this stage consists of checking whether the central bank is responsible of abusive and excessive behavior on the financial markets by the abundant creation of liquidity. Our empirical study should help to answer this question through an econometric modeling and statistical tests (including the Chow test) applied to an active monetary policy (type Taylor rule). In this way, our research on the actions of the Fed aims to forge an opinion on the profession of modern central bankers, and perhaps on the future of central banks themselves.
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O impacto na situação econômica e financeira nas empresas brasileiras do setor siderúrgico, decorrentes da crise do mercado mundial de açoSilva, Karrario Ferreira da 30 May 2017 (has links)
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Previous issue date: 2017-05-30 / Nenhuma / Este pesquisa tem como objetivo apresentar ao leitor o impacto na situação econômica e financeira das empresas brasileiras do setor siderúrgico, decorrentes da crise do mercado mundial de aço. Esta pesquisa é de grande relevância para a infraestrutura do país, setores da economia como: (indústria de transformação, indústria de base, construção civil e também o setor automobilístico e os segmentos de máquinas e equipamentos) são os maiores consumidores de aço aqui produzido, estes representam 80% do consumo de aço no país e estão em desaceleração. A pesquisa caracteriza se como: quantitativa, descritiva e documental. Para o desenvolvimento da pesquisa foram coletados dados referentes aos anos de 2001 a 2015, divididos em dois períodos distintos, sendo o primeiro período 2001 a 2007, antes da crise de 2008/9, e o segundo período após a crise 2010 a 2015. A amostra contou com 10 companhias abertas listadas na BM&FBOVESPA e com dados disponíveis na economática. Foram usados 11 indicadores econômico-financeiros de rentabilidade, liquidez, endividamento e capital de giro. Os indicadores financeiros foram: (Retorno sobre os Ativos [ROA]; Retorno sobre Patrimônio Líquido [ROE]; Liquidez Corrente; Liquidez Geral, Endividamento a Curto Prazo e Endividamento a Longo Prazo). (Os Indicadores econômicos foram: (Lucros antes de juros, impostos, depreciação e amortização EBITDA; Tesouraria (T); Capital de Giro (CG); Necessidade de Capital de Giro (NCG)) e a Margem Liquida (MG). Destacaram-se um indicador financeiros de rentabilidade o ROA e 3 três indicares econômicos de rentabilidade, ROE, Margem Liquida, EBITDA, que deram resultados estatisticamente significantes a 5%. Os resultados das análises dos indicadores apontam que os lucros auferidos pelos empresários e acionistas das siderúrgicas diminuíram consideravelmente em relação ao primeiro período analisado. A taxa de retorno gerada nas aplicações das siderúrgicas foi impactada de forma negativa e que a produtividade e a eficiência econômica das siderúrgicas bem como a quantidade de recursos gerados por meio de suas atividades operacionais foram impactadas economicamente, de forma negativa pela crise de 2008/9 e pelo excesso de produção de aço. / The objective of this study was to analyze the impact on the economic situation and financial position of Brazilian companies in the steel sector, arising from the crisis of the global market for steel. The research is characterized as: Quantitative, descriptive and documentary. For the development of the research data were collected for the years 2001 to 2015, divided into two distinct periods, being the first period 2001/7, before the crisis of 2008/09, and the second period after the crisis 2010/15. The sample consisted of 11 companies listed on BM&F and with data available in the Economatica. We used 11 economic and financial indicators of profitability, liquidity, debt and working capital. The financial indicators were: (Return on Assets [ROA]; Return on Equity [ROE]; Current Liquidity Liquidity General, short-term debt and debt in the long term). (The Economic Indicators: (Earnings before interest, taxes, depreciation and amortization EBITDA; Treasury (T); Working Capital (CG); Working Capital Need (WCN)) and the margin Liquidation (MG), all divided by sales). There are two financial indicators of profitability: ROE and ROA and two indicares rentals of profitability: Net Margin and EBITDA, which gave statistically significant results. The results of the analysis of the financial indicators ROE and ROA indicate that the profits earned by entrepreneurs, shareholders and/or investors of the steel industry decreased substantially in relation to the first period analyzed, since the rate of return generated in applications of steel mills was financially impacted in a negative way. The results of economic indicators EBITDA and net margin, indicate that productivity and economic efficiency of the steel industry as well as the amount of resources generated through its operational activities were economically impacted negatively by the crisis of 2008/9 and by excessive production of steel, hindering the sales and distribution of dividends.
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Os ciclos econômicos e os indicadores econômico-financeiros das empresas distribuidoras de energia elétrica no BrasilPereira, Tatiane Pietrobelli 04 January 2018 (has links)
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Previous issue date: 2018-01-04 / Nenhuma / A distribuição de energia elétrica constituiu um serviço essencial para a sociedade e para o desenvolvimento econômico. A ANEEL, responsável pela regulação deste setor, tem empenhado esforços para monitorar as condições de sustentabilidade econômica das empresas, buscando evitar que as empresas passem por dificuldades financeiras irreversíveis, como foi o caso do Grupo Rede, que deixou milhares de consumidores sem o serviço. Neste sentido, o regulador emitiu a NT 67/2016 que aponta os indicadores financeiros que serão monitorados. Ao mesmo tempo, sabemos que as condições macroeconômicas têm influência relevante sobre os resultados financeiros das empresas, especialmente em setores regulados, em que o preço não pode ser automaticamente ajustado conforme os movimentos de oferta e demanda. Assim, o presente estudo buscou estimar os efeitos dos ciclos econômicos sobre os indicadores econômico-financeiros das distribuidoras de energia elétrica brasileiras. A análise centrou-se no período de 2010 a 2016, quando alterações regulatórias, influências políticas e uma relevante recessão econômica se mostraram presentes. A população do estudo é composta pelas 63 distribuidoras de energia elétrica brasileiras. Por meio de estimações de modelos com dados em painel com efeitos fixos, foi possível mensurar os efeitos de diversas variáveis macroeconômicas (juros, câmbio, inflação, etc.) sobre um conjunto de indicadores financeiros selecionados. Os resultados apontam que os indicadores endividamento geral, giro do ativo, margem líquida e ROA, sofreram influencias das variáveis do ciclo econômico, corroborando estudos recentes sobre o tema. / The distribution of electric energy is an essential service for society and for the economic development. ANEEL, responsible for regulating this sector, has made efforts to monitor companies’ economic results, aiming to prevent companies from experiencing irreversible financial difficulties, as was the case of Grupo Rede, which left thousands of consumers without the service. Recently ANEEL issued the NT 67/2016 that regulates that financial indicators will be now monitored. At the same time, we know that macroeconomic conditions have a relevant influence on companies' financial results, particularly in regulated sectors, where price cannot be adjusted automatically according to the movements of supply and demand. Thus, the present study sought to estimate the effects of economic cycles on the economic-financial indicators of Brazilian electricity distributors. The analysis focused on the period from 2010 to 2016, a period when regulatory changes, political influences and a strong economic recession were present. The study population has 63 Brazilian electricity distribution companies. Through estimations of models with panel data with fixed effects, it was possible to measure the effects of various macroeconomic variables (interest rate, exchange rate, inflation, etc.) on a set of selected financial indicators. Results indicate that the indicators general indebtedness, asset turnover, net margin and ROA were influenced by economic cycle variables, corroborating recent studies on the topic.
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As correlações entre indicadores econômicos e financeiros e o retorno de ações de incorporadoras brasileiras entre 2010 e 2015: a capacidade preditiva da informação contábilCastilho, Dimas 12 April 2017 (has links)
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Previous issue date: 2017-04-12 / The aim of this study is to identify the relationship between the ranking obtained by the construction of a standard index through organizations economic-financial indicators focused on real state development, when measured against the share performance of such companies on São Paulo Stock Exchange, Bovespa. The research is founded on the accounting theory’s predictive capacity, comparison models, and accounting balance sheet analysis from economic and financial indicators critical in the decision-making process by the various users in accounting information, the primary reason of this science. The quarterly financial statements between January and December 2015, along with to Economatica information server database, represent the fundamental basis of this survey. Furthermore, all information has been updated by the IPCA, and SAS 9.3 software and Microsoft Excel 2010 were used for the statistical information. This study assumes two hypotheses – Ho: where accounting information from classical economic indicators does not explain the organizations stock returns of this sample; and H1: which assumes that there is a strong correlation between the economic-financial indicators and the share performance over the course of this study, ratifying the predictive capacity of accounting information. The statistical results validated H1 as real. On the whole, this paper also presents the main relations among liquidity, capital structure, and profitability indicators, besides looking at some common characteristics among companies that comprise this study for comparison purposes only / O objetivo principal do presente trabalho é identificar a relação entre a classificação obtida pela construção de um índices-padrão a partir dos indicadores econômicos financeiros de empresas focadas na incorporação imobiliária, quando confrontada com o desempenho das ações dessas mesmas empresas na Bolsa de Valores de São Paulo. A pesquisa está alicerçada pela capacidade preditiva da teoria contábil, nos modelos de comparação e análises de balanços a partir de índices econômicos e financeiros essenciais no processo de tomada de decisões pelos diversos usuários na informação contábil, a razão principal dessa ciência. A base deste trabalho foram as demonstrações contábeis trimestrais entre janeiro de 2010 e dezembro de 2015, para isso, usado o banco de dados do provedor de informações Economatica. Além disso, todas as informações foram atualizadas pelo IPCA. Já, para a parte estatística, foi utilizado o software SAS, versão 9.3.1 e Microsoft Excel 2010. Este trabalho assume duas hipóteses – Ho: que as informações contábeis, a partir dos indicadores econômicos clássicos, não explicam os retornos das ações das empresas dessa amostra. Já a H1: assume que existe uma forte correlação entre indicadores econômicos e financeiros e o desempenho das ações ao longo do período deste estudo, com isso ratifica a capacidade preditiva da informação contábil. Os resultados estatísticos confirmaram a H1 como verdadeira. Este trabalho apresenta ainda as principais relações entre os indicadores de liquidez, de estrutura de capital, e rentabilidade, observou-se também algumas características comuns entre as empresas que compõe este estudo apenas a título comparativo
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Ocenění cestovní kanceláře Expecta, s. r. o. / Evaluation of the travel agency Expecta, s.r.o.Pončíková, Martina January 2011 (has links)
The goal of the thesis "Evaluation of the travel agency Expecta, s.r.o." is to determine the investment value of the company for the purpose of the future sale. Firstly the strategic analysis is applied, on which basis the future turnovers are estimated. Afterwards the company is analyzed from the financial point of view. The classical methods (ex. Horizontal and vertical analyses of the financial statements) and also analysis of EVA along with the diagnostic system of financial indicators "INFA" are used. The information arising from both analysisses serve as a basis for the construction of a planned profit and loss statement and a planned balance sheet. In the last part of this thesis the investment value of the firm is calculated by using a yield method based on the indicator EVA.
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Correlations Between Management Behaviors and Financial Indicators with FDA Compliance Leading to Medicine ShortagesGutierrez-Perez, Francisco 01 January 2017 (has links)
In the first 3 years of the Obama Administration, 2009-2011, the number of warning letters issued to pharmaceutical firms for manufacturing and quality issues increased by 81% to 49 letters. Only 9 letters were issued in the last 3 years of the George W. Bush Administration. Shortfalls in compliance and product quality led to medicine shortages that affected patients' treatment and health. This quantitative study sought to learn to what extent, if any, the independent variables, management behaviors and financial indicators at pharmaceutical firms in the United States, correlated with, or predicted, the dependent variable, compliance with the FDA regulations. FDA's enforcement actions on the firms were the treatment event. A shift in the relationship between the variables occurred after the FDA interventions, which highlighted a new level of compliance. Of the 1144 SurveyMonkey invitations sent to the members of the International Society of Pharmaceutical Engineers, only 21 completed the survey's 133 questions. Three research questions were addressed using correlations and linear regressions. The theory of planned behavior was applied to correlate behavioral constructs with the compliance of the firms leading to the rejection of the null hypothesis. By establishing an inverse relation between financial indicators and the firms' level of compliance, the study offers awareness and insight to senior leaders regarding their behaviors and the decision-making process. Enhancing managers' decision-making processes in light of their beliefs, along with their control over financial indicators, could reinforce the presence of effective quality systems among pharmaceutical manufacturers minimizing medicine shortages.
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Įmonių ekonominės veiklos efektyvumo vertinimas / Companies' economic operational efficiency evaluationŠeputytė, Rūta 05 February 2013 (has links)
Magistro baigiamajame darbe išanalizuotas įmonių ekonominės veiklos efektyvumo vertinimo procesas, suformuota ekonominės veiklos efektyvumo vertinimo rodiklių sistema, suteikianti galimybę bet kuriam vadovui ar kitam įmonės veikla besidominčiam asmeniui savarankiškai įvertinti įmonės veiklos efektyvumą. Pirmojoje darbo dalyje ištirtas įmonių ekonominės veiklos efektyvumo vertinimas teoriniu aspektu, nurodyta jo reikšmė šiuolaikinėje konkurencinėje verslo aplinkoje bei atskleista ekonominės – finansinės analizės svarba ir indėlis, vertinant įmonių veiklos efektyvumą. Antroje darbo dalyje pateikiama įmonių ekonominės veiklos efektyvumo vertinimo metodika, nagrinėjami santykiniai finansiniai rodikliai ir nurodoma, kokią informaciją kiekvienas iš šių rodiklių suteikia veiklos efektyvumo vertinimą atliekančiam subjektui. Trečiojoje darbo dalyje atliktas trijų pavyzdinių įmonių ekonominės veiklos efektyvumo vertinimas, atrinkti ir apskaičiuoti svarbiausieji absoliutiniai ir santykiniai rodikliai bei pateiktos jų interpretacijos bei nustatyta, kuri įmonė savo veiklą vykdė efektyviausiai tiriamuoju periodu. / There was analyzed business economic operational efficiency assessment process in the Master’s work, as well as was formed economic operational efficiency evaluation indicator system, which enables any manager or any other person interested in the firm's activities independently assess company's performance. In the first part of this work was investigated corporate economic operational efficiency evaluation of a theoretical point of view, indicated the significance in today's competitive business environment and also there was disclosed the importance and contribution of the economic - financial analysis in the assessment of corporate performance. In the second part of the Master’s work there was presented companies’ economic operational efficiency assessment methodology, were analyzed relative financial indicators and specified what information to each of these parameters gives for a person who performs economic operational efficiency evaluation process. In the third part of this work was performed three exemplary companies’ economic operational efficiency evaluation, there were selected and calculated absolute and most important relative indicators and have been submitted their interpretations and was found out which company was the most effective in the analyzed period.
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Analýza hospodaření obce Předín / Analyse the economy of Předín municipalityDOKULILOVÁ, Jana January 2011 (has links)
The aim of this thesis is to analyse the economy of Předín municipality in years 2006 ? 2010. In the work there are described important changes in accounting and taxes systems, which were introduced by the public finances reform. The accounting of the municipality is also presented by practical examples. Information for treatment of the thesis are derived from accounting statements: balance sheet, profit and lost statement and Fin statement, which were provided by Municipal office Předín. The analyse is separated into several chapters. At first it deals with admitted and provided subsidies, which are the main part of the municipal financial management. The subsidies are granted from state budget as well as from European Union structural funds. Second part analyzes income and expenses in individual years. The influence of income and expenses is expressed by horizontal and vertical analysis. The last chapter focused on indicators of financial analysis, especially debt indicators, which are important for evaluation of minicipality financial health nad controled by Ministry of Finance of the Czech Republic.
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