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Wyświetlanie 1-2 z 2
Tytuł:
The impact of off balance records on selected financial indicators of the cooperative bank assessment
Autorzy:
Kurasz, Arkadiusz
Powiązania:
https://bibliotekanauki.pl/articles/949772.pdf
Data publikacji:
2017
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
financial crisis
off-balance records
assessment of the financial situation
a cooperative bank
indicator
Opis:
Financial crisis, regardless of the geographical coverage, subjective or sector, can be assessed from the perspective of two most important elements initiated: damage (eg. the collapse of Lehman Brothers) and changes (regulating the balance of power in the financial markets). The analysis of indicators used in assessing the financial situation of the cooperative bank on the basis of the selected documents shows that there are areas in need of renovation. The purpose of this article is to propose changes to the design rate of effectiveness of the cooperative bank, expressed as the ratio of operating costs to income from banking operations (KDB/WNB). The developed solution will provide information about the real revenues and expenses related to the core business of cooperative banks and will enable the same objective assessment of the effectiveness in this area of activity. The research methods adopted in the article are based on studies of literature, review of legislation, analysis of financial statements of the cooperative bank and conclusions
Źródło:
Financial Sciences. Nauki o Finansach; 2017, 2(31); 52-65
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wskaźnik syntetyczny w procesie oceny gospodarki finansowej gmin wiejskich
Synthetic index of financial management assessment of rural communities
Autorzy:
Dziekański, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/434675.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
synthetic indicator
finance
effectiveness
Opis:
Public sector has been appointed to carry out tasks of general interest. These tasks are usually non-profit, which causes that they are financed from public funds. In such circumstances, the important point is that the choice of tasks for execution was made rationally and after carrying out a multifaceted analysis. Measurement issues of efficiency gain particular importance in the management of both municipal finance, as well as the whole of the public sector in connection with the implementation of the new public management concept. The evaluation of the financial management is difficult. It requires taking into account many different variables. The selected set of characteristics that describe the financial economy, should, as far as possible, in a full and comprehensive way study the phenomenon. The purpose of the study is to examine whether the assessment of the effectiveness of the financial activities of local government can be used as a synthetic indicator, whose structure depends on the adopted methodological assumptions. The selection of the final variables to the structure of the synthetic indicator includes variables describing the financial economy. The final set of diagnostic variables was created taking into account the established substantive, formal and statistical criteria. The characteristics of spatial units is based on the arithmetic mean, standard deviation, coefficient of variation, the asymmetry factor and the correlation coefficient. Taking into account formal conditions, complete and available measurable variables were selected Linear ordering methods allow to determine the hierarchy of objects or arranging them from the object being the highest in this hierarchy to the object being the lowest. Linear ordering enables multi-dimensional analysis of the phenomenon. Synthetic indicator gauge takes values in the range [0; 1], the higher the value of this index the better situations of the object. Rural communes of Świętokrzyskie Voivodeship are the subject of the research. Synthetic indicator structure consisted of the following variables: value of own income, value of the revenue from tax return, value of the revenue from CIT, value of tax revenues, value of funds obtained from external sources, value of current expenditure, value of property, value of expenditure on welfare spending and value of expenditure on public administration. Communities of Świętokrzyskie Voivodeship continued to show a large variety in terms of the level of financial health. On the one hand, it was possible to distinguish a group of communities with high level of financial health, on the other hand, the communities with a very low rate.
Źródło:
Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu; 2013, 3 (24); 149-163
2080-5977
Pojawia się w:
Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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