银行管理学全套配套课件 powerpoint ch12.ppt

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1、CUSTOMERPROFITABILITYANALYSISANDLOANPRICINGChapter18BankManagement,5thedition.TimothyW.KochandS.ScottMacDonaldCopyright©2003bySouth-Western,adivisionofThomsonLearningCustomerprofitabilityanalysisisadecisiontoolusedtoevaluatetheprofitabilityofacustomerrelationship.The

2、analysisprocedurecompelsbankstobeawareofthefullrangeofservicespurchasedbyeachcustomerandtogeneratemeaningfulcostestimatesforprovidingeachservice.Theapplicabilityofcustomerprofitabilityanalysishasbeenquestionedinrecentyearswiththemovetowardunbundlingservices.Accountana

3、lysisframeworkCustomerprofitabilityanalysisisusedtoevaluatewhethernetrevenuefromanaccountmeetsabank’sprofitobjectives.IdentifythefulllistofservicesusedbyacustomerTransactionsaccountactivityExtensionofcreditSecuritysafekeeping,andRelateditemssuchas:WiretransfersSafety

4、depositboxesLettersofcreditTrustaccountsExpensecomponentsNoncreditservicesCreditServicesCostoffundsLoanadministrationDefaultriskexpenseNon-creditservicesAggregatecostestimatesfornoncreditservicesareobtainedbymultiplyingtheunitcostofeachservicebythecorrespondingactivit

5、ylevel.Example:itcosts$7tofacilitateawiretransferandthecustomerauthorizeseightsuchtransfers,thetotalperiodicwiretransferexpensetothebankis$16forthataccount.Thesecostsincludetheinterestcostoffinancingtheloan,loanadministrationcosts,andriskexpenseassociatedwithpotential

6、default.CreditservicesCostofFunds…thecostoffundsestimatemaybeabank’sweightedmarginalcostofpooleddebtoritsweightedmarginalcostofcapitalatthetimetheloanwasmade.LoanAdministration…loanadministrationexpenseisthecostofaloan’screditanalysisandexecution.DefaultRiskExpense…th

7、eactualriskexpensemeasureequalsthehistoricaldefaultpercentageforloansinthatriskclasstimestheoutstandingloanbalance.CommercialloanclassificationbyriskcategoryNOTE:Percentageisaverageofloancharge-offsdividedbytotalloansinthatriskclassduringthepastfiveyears.TargetprofitT

8、hetargetprofitisthenbasedonaminimumrequiredreturntoshareholdersperaccount.RevenuecomponentsBanksgeneratethreetypesofrevenuef