Методичний підхід до оцінки рентабельності логістичного ланцюга фінансування обігового капіталу підприємств

Abstract

Авторами висунуто ідею про доцільність використання показника рентабельності логістичного ланцюга в процесі управління кредитними послугами банку для досягнення компромісу між інтересами банку та його клієнтами і прийняття оптимальних рішень для всього логістичного ланцюга в цілому. Запропоновано формулу розрахунку показника рентабельності логістичного ланцюга R, використання якого однаковою мірою можливе в оцінці рентабельності таких видів короткострокового фінансування обігових коштів клієнта, як факторинг та овердрафт. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/35995

Авторами выдвинута идея о целесообразности использования показателя рентабельности логистической цепи в процессе управления кредитными услугами банка для достижения компромисса между интересами банка и его клиентов и принятия оптимальных решений для всей логистической цепи в целом. Предложена формула расчета показателя рентабельности логистической цепи R, использование которого равной мерой возможно в оценке рентабельности таких видов краткосрочного финансирования оборотных средств клиента, как факторинг и овердрафт. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/35995

The aim of the article. The aim of the article is the development and improvement of methodical approaches to evaluation of productivity of bank servicing taking into account introduction of the logistic approach to bank’s financial management. These researches suppose to solve such task as the creation of the relative index which application would allow to estimate above-mentioned productivity by using in calculations known indicators of bank’s, client’s and financial market’s activity. The results of the analysis. In modern competitive environment of banking system it is accruing the particular importance of the problem of search of new, perspective and effective approaches to banking services management, which are directed to full satisfaction client’s needs and maximizing bank’s profit and allowed to considerably increase the efficiency and productivity of above-mentioned services in the conditions of financial resources deficiency. One of such approaches is logistic approach which allows to reach optimal management of all bank’s streams, first of all financial streams. The important scientific task represents in scientific and methodical researches of application of the specified approach to management of bank activity. Despite of sufficient scientific researches devoted to the above problems, methods of evaluation of the efficiency of banking services connected with financial resources utilization, and which are considers the general productivity of all deal’s participants, aren't fully studied. According to authors it is expedient the logistic chain profitability index’s application to bank’s credit services management for achievement of compromise between bank’s and its client’s interest and optimal decision-making in logistic chain as a whole. As the logistic chain authors present the sequence of the processes which are assuming the transformation of interconnected financial streams by subjects of bank crediting. Authors offer the formula of calculation of logistic chain profitability index which represents the relation of cumulative profit of bank and client on providing / using the crediting service to cumulative expenses of bank and client connected with providing/using such service. Further mathematical transformations of the specified formula show dependence of cumulative profit primary on increase of client’s sales, caused by client’s usage of the crediting service corrected on cost of sales of deal’s participants. Cost of sales includes increases client’s cost of sales connected with usage of crediting by the client, bank’s interest expenses connected with financial resources utilization and bank’s and client’s administrative expenses, connected with providing / using the crediting service. Thus, the restrictions taken into account at calculation of such index are: profit as bank as client from such crediting service there have to be more than zero; expenses as bank as client, connected with crediting service, can't be negative; profit as bank as client has to be reasonable and appropriable for each party of the deal and have to aim to a maximum, expenses of each of the parties have to aim to a minimum. Conclusions and directions of further researches. Advantages of the index offered in article are: for calculation of index cumulative bank’s and client’s income and expenses are used; profit of a chain depends on client’s sales increases by using crediting service and grows in a case of reduction of cumulative expenses of bank and client, the increase of this index is possible through condition of increase in the income and reduction of expenses of all participants of a chain that completely corresponds to their interests. Application of the index developed by authors can be used in evaluation of profitability of factoring and overdraft as enterprise’s trading capital financing. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/35995