Оціночні характеристики факторів впливу на формування прибутку банків в Україні
Ескіз недоступний
Дата
2024
Назва журналу
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Назва тому
Видавець
Анотація
У статті досліджено процес формування прибутку банків України в умовах змін економічної, політичної та соціальної ситуації. Визначено основні фактори прибутковості, зокрема співвідношення процентних і комісійних доходів та витрат. Досліджено динаміку та структуру доходів і витрат банків. Проаналізовано тенденції змін частки процентних і комісійних доходів у загальних доходах банків, а також структуру витрат, серед яких найбільшу частку становили процентні, адміністративні та комісійні витрати. Здійснено розрахунок кореляційної залежності, який показав, що процентні та комісійні доходи мали найбільший позитивний вплив, тоді як адміністративні витрати та відрахування до резервів – найбільший негативний. Доведено важливість ефективного управління банківськими доходами й витратами для забезпечення стабільної прибутковості.
The article studies the process of formation of profit of commercial banks of Ukraine in the context of changes in the economic, political and social situation. The main factors influencing the profitability of banking activities, particularly the ratio of interest and commission income and expenses, are identified. An analysis of the income and expenses of the banking system of Ukraine for 2016–2023 is carried out, which shows a steady upward trend in profits, except for 2017. It was found that the main drivers of growth were interest and commission income, while administrative expenses and provisioning had a negative impact. The results obtained allow us to conclude that effective management of banking income and expenses is important for ensuring stable profitability. The paper also examines the dynamics and structure of income and expenses of the banking system of Ukraine in 2016–2023. The main sources of banks' profits are identified, in particular interest and commission income, which played a key role in the formation of a positive financial result. The trends in the share of interest and commission income in banks’ total income, as well as the structure of expenses, among which the largest share was interest, administrative and commission expenses, are analysed. It is proved that the excess of interest and commission income over the corresponding expenses contributed to the growth of the banking sector's profitability. The calculation of the correlation between banks' revenues, expenses and profit showed that interest and commission income had the greatest positive impact on profitability. At the same time, general administrative expenses, commission expenses, and other operating expenses had the largest negative impact. In summary, the study confirms that the key factor in the profitability of the Ukrainian banking system was the excess of interest and fee and commission income over the corresponding expenses. At the same time, administrative expenses and provisioning had a significant negative impact on profitability, which was particularly evident during the crisis.
The article studies the process of formation of profit of commercial banks of Ukraine in the context of changes in the economic, political and social situation. The main factors influencing the profitability of banking activities, particularly the ratio of interest and commission income and expenses, are identified. An analysis of the income and expenses of the banking system of Ukraine for 2016–2023 is carried out, which shows a steady upward trend in profits, except for 2017. It was found that the main drivers of growth were interest and commission income, while administrative expenses and provisioning had a negative impact. The results obtained allow us to conclude that effective management of banking income and expenses is important for ensuring stable profitability. The paper also examines the dynamics and structure of income and expenses of the banking system of Ukraine in 2016–2023. The main sources of banks' profits are identified, in particular interest and commission income, which played a key role in the formation of a positive financial result. The trends in the share of interest and commission income in banks’ total income, as well as the structure of expenses, among which the largest share was interest, administrative and commission expenses, are analysed. It is proved that the excess of interest and commission income over the corresponding expenses contributed to the growth of the banking sector's profitability. The calculation of the correlation between banks' revenues, expenses and profit showed that interest and commission income had the greatest positive impact on profitability. At the same time, general administrative expenses, commission expenses, and other operating expenses had the largest negative impact. In summary, the study confirms that the key factor in the profitability of the Ukrainian banking system was the excess of interest and fee and commission income over the corresponding expenses. At the same time, administrative expenses and provisioning had a significant negative impact on profitability, which was particularly evident during the crisis.
Опис
Ключові слова
доходи банків, витрати банків, прибуток банків, аналіз банківсько діяльності, кореляційна залежність, bank income, bank expenses, bank profit, analysis of banking activities, correlation
Бібліографічний опис
Бездітко Ю. Оціночні характеристики факторів впливу на формування прибутку банків в Україні [Текст] / Ю. Бездітко, О. Посаднєва // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2024. – № 6 (15). – С. 260–263. – DOI: https://doi.org/10.32782/dees.15-41