Phân tích hiệu quả hoạt động kinh doanh của ngân hàng TMCP xuất nhập khẩu việt nam bằng mô hình CAMELS

TRtf&NG DAI HQC AN GIANG KHOAKINHTE-QUANTRIKINHDOANH KHOA LUAN TOT NGfflEP PHAN TICH HlEU QUA HOAT DONG KINH DOANH CUA NGAN HANG TMCP XUAT NH^P KHAU VIET NAM BANG MO HINH CAMELS SVTH:HATHIHU(: Chuyen nganh: Tai chfnh - Ngan hang Lap: DH10NHMSSV: DNH093192 GVHD: THs TRAN DU"C TUAN f An Giang, th^ng 05 nam 2013 LCflCAMON| ***! 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CONG TRINH BI/QfC HO AN THANH TI KHOA KINH TE - QUAN TRIKINH DOANH DAI HOC AN GIANG Ngudti hiromg din: Ths Trin Burc Tuln Ngirdi chdm, nhan xet 1: (Ho tn, hoc hSm, hoc vi va chiJ ky) Nguroi chlm, nhan xet 2: (Ho t^n, hoc h^m, hoc vi va chii ky) Hoi dong cham khda luan Khoa Kinh t^ - Qu^n tri kinh doanh, th^ng nam 2013 TOM TAT Trudc su phdt triln khong ngirng cua nen kinh tl, vdi mot nln kinh tl hipn dai va tien tiln thl bit ky mot cong ty nao, doanh nghiep nao cung phai co chiln lupc phat triln rieng Ho phai xdc dinh dupe b^n than minh dang d vi tri nao, cong viec chinh la diem khdi dau cho su phat triln bin vhng Vdi muc dich mang lai nhung kiln thiic ting quan nhlt vl phan tich hieu qua hoat dong kinh doanh va each nhin nhan, ddnh gid mot tl chtrc tai chtnh co that sir hoat dong hieu qua hay tiem an nhung nguy co dang ton tai bang nhieu khia canh khac Uhg dung CAMELS danh gia muc lhnh manh tai chinh tren cac mat nguon von, tai san, khoan, sinh ldi va quan ly mot each bao quat nhat Va tung van de mot se ducrc ph^n tich lam ro d phan ly luan, riSng phan ting dung se la tarn cua dg tai, vi ly luan chi co y nghia chung ducrc ling dung vao thuc tg Hang thap ky qua y nghia cua m6 hinh ducrc hau hgt moi ngudi chap nhan, nhung dg khang dinh lai digu do, tac gia tign hanh phan tich hieu qua hoat dong kinh doanh cua ngSn hang TMCP Xudt Nhap khiu Viet Nam bing mo hinh CAMELS Cung vdi viec ludng danh gid timg ygu to mo hinh thong qua cac chi so tai chinh khac cho tung van dg se la each danh gia tucrng ling vdi tung trudng hop cu thg cua kgt qua pMn tich Cung nhu each thiic du bao ca ban bang md hinh toan hoc ling dung Dg tai ducrc tin ring se la mot vi du th^c tl cho ban doc tham khao each danh gia hieu qua hoat dong kinh doanh bing mo hinh kinh tl, hay each ludng muc dp lanh manh vl mat tai chinh va quan ly ciia mot tl chuc tin dung Bung trudc mot bao cao tai chinh ban khQng thl danh gid doanh nghiep hoat dong hipu qua nhin vao lai rihuan, ma phai danh gia mot each toan dien moi tuang quan vdi cac phan khac lign quan Mac du da rdt cl ging hoan thien nhung chdc chdn dl tai se nhilu sai xot qua trinh phdn tich va danh gia, tac gia rdt vinh du dupe nhan su dong gop tir phia cac thdy co va cac ban dl dl tai dupe hoan chinh hem MUC LUC BANH MUC BANG DANH MVC BIEU BO BANH MUC TU" VIET TAT TONGQUAN1 Ly chon de tai,.1 Muc tieu nghien cuu2 Phucmg phdp nghien ciiu2 Pham vi nghien ciru2 Y nghla dS tai2 CHlTONG 1: PHUONG PHAP NGHIEN C^U5 1.1Phucmg phap thu Map so lieu5 1.2Phucmg phap nghien cuu5 1.2.1Phuomgphap so tuomgddi5 1.2.2Phuomg phap du bdo dua vho day so thai gian6 CHUONG 2: CO Sd LY THUYET VE HO^T BONG KINH BOANH CUA NHTM VA MO HINH CAMELS10 2.1Cackh^iniem10 2.2Co cau nguon von va cong tac khai thac hieu qua nguon von cho ngan hang15 2.2.1Co cdu nguon v6n cua ngSn hang16 2.2.2C6ng tac khai th^c hieu qua nguon von ngan hang18 2.3Chit luomg tai san co18 2.4Nang luc quan tri tai cdc NHTM de gia tang siic canh tranh Men nay19 2.5Cac Men phap dam bao kha nang khoan tai cac NHTM20 C23®anh gid kha nang sinh ldi21 2.7Cac chi tieu ca ban mo hinh CAMELS22 {^JAJMxxc an toan v6n22 2.7.2Chdt luomg thi san cd23 2.7.3Nang luc quan I^ ngan hang24 (2JA)Kha nang sinh lai25 (^T^-Kha nang khoan cda ngan hang26 2.8Ky thudt du bao led nhuan26 CHlTONG 3: GlOl THIEU NGAN HANG TMCP XUAT NHAP KHAU VIET NAM30 3.1Gidi thieu vi Nggn hang TMCP Xuit Nhap khiu Viet Nam30 3.2Lich sur hinh va phat triin30 3.3Nguin lire cua ngan hang TMCP Xuit Nhap khiu Viet Nam33 3.3.1VS ca sd vat chit cua ngan hang33 3.3.2VS nguin nhanhrc34 3.3.3Vi nguin lire t&ichinh34 3.4Khai quat kit qua kinh doanh giai doan 2010 - 201235 3.5Thuan loi va khd khan37 3.5.1ThuanM37 3.5.2Kho khan37 3.6Dinh hirong phat triin37 3.6.1Tim nhin phat trin37 3.6.2Muc tieu phat triin38 3.6.3Dinh hiromg phat triin nam 201338 CHI/GNG 4: HIEU QUA HO^.T BONG KINH DOANH CUA NGAN HANG THUONG MAI CO PHAN XUAT NHAP KHAU VIET NAM VA DlT BAO LOT NHUN CUA NGAN HANG40 ^, ,r—-^ (4j>Miic an toan von.V4Q/ 4.2Chitlucmgtaisanc642 4.2.1Tap trung tin dpng khu vuc42 4.2.2Tylenqxiu48 4.2.3Ty le dur phong rui ro tin dung50 4.3 Nang lire quan ly ngan hang51 4.3.1Ty le chi phi lai tren ting tai san smh loi51 4.3.2Ty 16 chi phi tr6n ting thu nhap52 4.3.3Ty le thu nhap tren mii nhan vien53 (C^^Kha nang sinh led.(54^ 4.4.1Ty suat sinh lai tren tong tai san va ty suit sinh lai tren von chu sd him54 4.4.2Chenh 16ch lai suit56 ^4^^Kha nang khoan cua ngan hang^2 4.5.1 Ty le khoan cua tai san358 4.5.2Ty ti6n m^t tren v6n huy dong60 4.5.3Ty du no tren t6ng tiSn gili61 4.6 Du Mo lai nhu^n cua ngan hkig TMCP XuSt Nhap khlu Viet Nam62 4.6.1Du Mo lai nhuan cua ngan hang62 4.6.2Mile dp anh huang cua du no cho vay din lod nhuein cua ngan hang63 CHtrONG 5: GIAIPHAP NANG CAO Hl^U QUA HO^T DONG KINH DO ANH66 5.1Diem manh \•,^^ 3.669.620 6.237.107 5.387.076 2.567.487 70,0 (850.031) (13,6) OupM 1.291.972 2.180.814 2.536.264 888.842 68,8 355.450 16,3 LNTT 2.377.648 4.056.293 2.850.812 1.678.645 70,6 (1.205.481) (29,7) 563.009 1.017.429 712.296 454.420 80,7 (305.133) (30,0) 1.814.639 3.038.864 2.138.516 1.224.225 67,5 (900.348) (29,6) \Thu6- LNST (Ngudn: Bdo cdo thumg nien ngan hang TMCP Xudt Nhdp khdu Viet Nam) PHU LUC DUNOCHOVAY Bang 1: Dir no cho vay theo thoi han vay cua ngan hang TMCP Xuat Nhap kMu Viet Nam giai doan 2010 - 2012 (Nguon: Bdo cdo thucmg nien ngan hang TMCP Xudt Nhap khdu Viet Nam) Bang 2: Ty cho vay theo doi tuong khach hang cua ngan hang TMCP XuSt Nhap kMu Viet Nam giai doan 2010 - 2012 Dvt: Trieu dong Tong dv no cho vay to chuc 53.346.618 75,20 40.183.265 64,45 55.680.738 74,58 nh&n 19.174.291 30,75 25.666.855 34,38 26.172.307 34,93 Cty c6 phto 12.152.627 19,49 16.017.435 21,45 16.334.005 21,8 DN Nha nude 2.193.372 3,52 4.113.603 5,51 4.076.899 5,44 DNtunhan 2.284.067 3,66 3.203.124 4,29 2.045.668 2,73 CtyTNHHNN 1.799.300 2,89 2.777.729 3,72 2.283.555 3,05 CtyTNHHtu Cty co phln NN 1.338.923 2,15 2.165.114 2,90 1.804.367 2,41 DN V6n DT mrac ngoai 356.949 0,57 1.531.541 2,05 1.588.809 2,12 Kinh t6 tap thS 758.436 1,22 169.073 0,23 206.887 0,28 Cty hgrp danh 125.300 0,20 3.354 1.806.557 2,41 0,05 27.564 0,04 35,55 18.982.592 25,42 18.575.671 24,80 Khac T6ng dir nff cho vay ca nhan - 22.162.449 - 32.910 - (Ngudn: Bdo cdo thuang nien ngdn hang TMCP Xudt Nhdp khdu Viet Nam) Bang 3: Ty le dir nff tren tong tien gin ngan hang TMCP Xu^t Nhsip kMu Viet Nam giai doan 2010 - 2012 lamKQl'2g HH8ilWiiMMWiilBNaml2010B 'M^-:^^^ Dn nff cho vay (ty ddng) 62.346 74.663 74.922 Tong tien gni (ty ddng) 89.532 119.350 103.012 58.151 53.653 70.458 31.381 65.697 32.554 69,64 62,56 72,73 - TGcuaKH - TGcuaTCTDkhac Dir nff cho vay tren t6ng tien gni (%) (Ngudn: Bdo cdo thuffng nien ngdn hang TMCP Xudt Nhdp khdu Viet Nam) PHU LUC TAX SAN THANH KHOAN Bang 1: Ty Ie khoan cua tai san ngan hang TMCP Xufit Nhap khiu Vi?t Nam giai doan 2010 - 2012 ^am(2mm T^ng Tai san khoan (ty ddng) - Ti&i mat (ty dong) - Ti6n gui tai NHNN (ty dong) - TiSn gto tai c^c TCTD (ty ddng) Tong thi san (ty ddng) Ty if khoan cua tai san (%) 40.081 73.990 51.821 6.429 7.295 13.210 1.541 2.166 2.269 32.111 64.529 36.342 131.111 183.567 170.252 30,57 40,31 30,44 (Nguon: Bdo cdo thudng nien ngan hang TMCP Xudt Nhdp khdu Viet Nam) t- PHU LUC BANG CAN BOIKE TOAN NGAN HANG TMCP XUAT NHAP KHAU VIET NAM GIAIBOAN 2010 -2012 3^K^^^ SHI HHB Nam 2010 Nam 2011 Nam 2012 A TAI SAN I.TSNH Tien mat 6.429.465 7.295.195 13.209.831 Tien gui tai NHNN 1.540.756 2.166.290 2.269.024 Tien giii va cho vay TCTD khac 32.110.540 64.529.045 57.515.032 Tien guri 32.110.523 64.529.021 36.342.450 Cho vay 17 21.172.582 16.848 24 Cho vay kh^^ch hang 61.717.617 74.044.518 74.315.952 Cho vay khach hang 62.345.714 74.663.330 74.922.289 CCTC phai sinh Du phong rui ro cho vay kh^ch hang (628.097) (618.812)1 (606.337) 20.694.745 26.376.794 11.752.036 44.817 2.192 1.002.192 20.662.148 26.374.602 10.749.844 (12.220) 0 Gdp von, dau hi dai han 1.295.493 2.388.855 D^n hi vao cong ty lien k6t 156.373 (49.744) 927.908 100.211 911.339 (83.642) II Tai san cd dinh 1.067.579 1.912.605 3.320.753 l.TMsanhthihinh 679.142 388.437 766.536 858.307 1.146.069 2.462.446 6.237.839 6.314.677 5.480.316 636.399 3.476.159 2.689.996 1.348.532 2.493.023 2.650.219 4.252.908 345.495 140.101 Chiing kho^n d2u hi Chiing khoan san sang ban Chiing khoan giii den ng^y dao han Dtr phong giam gi^ chiing khoan 1.188.864 Dau to dai han kh^c Dit phong giam gi^ dau hi dai han Tai san v6 hinh III Tai san co khac Khoan phai thu Khoan lai, phi phai thu T^i san co khdc TONGT^fisAN "" ' ' J- • - 131.110:882 96.647 2.356.030 (63.822) 183.567.032- 170.-25f.799 B NGUON VON I Nffphaitra No chinh phu va NHNN 2.105.848 1.312.357 15.025 Tien guri va vay TCTD khac 33.369.593 71.859.441 58.046.426 Tien guri 31.380.593 65.697.327 32.553.784 1.989.000 6.162.114 25.492.642 Vay TCTD khac 58.150.665 53.652.639 70.458.312 157.140 87.679 1.417 0 20.854.784 19.210.987 11.880.355 3.117.835 21.071.948 13.931.936 986.254 1.936.377 2.149.897 2.092.882 19.082.131 11.739.019 38.699 53.440 43.020 117.600.142 167.264.512 154.419.733 l.V6n 12.526.947 12.526.947 12.526.947 VDL 10.560.069 12.355.229 12.355.229 15.396 15.396 15.396 1.951.482 156.322 156.322 640.923 342.870 1.115.818 1.101.747 2.659.755 2.203.372 13.510.740 16.302.520 15.832.066 13L110.882 183.567.032 170:251.799 Ti&i gui ciia khach hang CCTC ph^i sinh va CC no Von tai tea va cho vay ma NH chiu ruiro Phdt hanh giay to c6 gia No ktac Lai, phi phai ted Phai tea v^ no kMc DP no tiem an va cam ket ngoai bang Tong n^ phai tea II VCSH XDCBvamuaTSCD Thang du co phan C^c quy dir teft Lqi nhuan chua phan phoi TONG VCSH tongnGdonvOn (Nguon: Bdo cdo thucrng nien ngan hang TMCP Xudt Nhdp khdu Viet Nam) PHU LUC BANG KQHDKD CUA NGAN HANG TMCP XUAT NHAP KHAU VIET NAM GIAIDOAN 2010 -2012 •mm m Nam 2010 Nam 2011 Nam 2012 7.544.746 17.549.942 16.931.873 (4.661.811) (12.246.316) (12.030.414) 2.882.935 5.303.626 4.901.459 Chi phi hoat dong dich vu 560.005 (85.758) 410.765 (167.991) Lai thuan dich vu 474.247 692.970 (127.227) 565.743 (88.156) 0 (580) (143.434) 291.345 (2.014) 437.684 (39.298) 398.386 Thu nhap tir gdp von, mua co phan 35.903 59.522 699.262 (140.868) 558.394 (17.597) TONG THU NHAP HOAT BC1NG 3.669.620 6.237.107 5.387.076 (544.314) (97.334) (385.182) (1.026.830) (1.050.942) (145.052) (713.941) (1.909.935) 0 (2.296.956) 2.642.790 4.327.172 3.090.120 (256.138) (14.741) 0 Chi phi DP rui ro tin dung (249.441) (15.701) (265.142) (270.879) (239.308) TONG LOT NHUAN TRUOC THUE 2.377.648 4.056.293 2.850.812 Chi phi thue hien hanh (576.253) (1.017.429) (712.296) 13.244 0 T^ng chi phi thue TNDN (563.009) (1.017.429) (712.296) LOT NHUAN THUAN TRONG NAM 1.814.639 3.038.864 2.138.516 Thu nhap Chi phi Thu nhap lai thuan Thu nhap tir hoat (Jong dich vu L6/lai tu kinh doanh ngoai h6i 15.750 L6 thuan tir mua ban chimg khoan DT (2.001) (28.559) Thu nhap tir hoat dong kh^c 434.779 Lo thuan tir mua ban chimg khoan KD Chi phi hoat dong khac Lai thuan tir hoat dong khac Chi phi cho nhan viSn Chiphikhauhao Chi phi hoat dong khac TONG CHI PHI HOAT B0NG LOTNHUAN THUAN TIT HBKB TRUOC THUE DP RR cho vay khach hang 2.DP RR cam ket ngoai bang Thue thu nhap hoan lai 242.774 (297.374) (Nguon: Bdo cdo thudng nien ngdn hang TMCP Xudt Nhap khdu Viet Nam) ... luan Khoa Kinh t^ - Qu^n tri kinh doanh, th^ng nam 2013 TOM TAT Trudc su phdt triln khong ngirng cua nen kinh tl, vdi mot nln kinh tl hipn dai va tien tiln thl bit ky mot cong ty nao, doanh nghiep... 3.1: Tai san va VCSH cua ng&n hang TMCP Xuit Nhap khiu Viet Nam nam 2010-201236 BiSu 46 3.2: Kit qua hoat dpng kinh doanh cua ngan hang TMCP Xuit Nhap khiu Viet Nam giai doan 2010 - 201237 Bieu... qua hoat dong kinh doanh lai cang co y nghia D6 la ly tac gia thuc hien dg tai "Phan tich hi|u qua hoat dong kinh doanh cua ngan hang TMCP Xuit Nh?p khau Viet Nam bang mo hinh CAMELS" Co thg