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2016, vol. 45, br. 3, str. 74-113
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Finansijski benčmarking u bankarstvu
Financial benchmarking in banking
Sažetak
Finansijski benčmarking (BM) predstavlja tehniku naprednog upravljanja sa ciljem da se utvrde razlike u finansijskim performansama, tev. gepovi, u odnosu na konkurenciju. On predstavlja integralni deo celokupnog procesa benčmarkinga čija upotreba podrazumeva identifikaciju zaostataka za entitetom, koji imaju funkciju referentne vrednosti, kako bi se našli načini za njihovo prevazilaženje. Primena finansijskog BM-a je prikazana na primeru bankarske industrije Srbije. Pri tome, primenjena je particiona klasterizacija (grupisanje) u cilju formiranja homogenih grupa iz kojih su odabrani lideri za poređenje. Analiza je urađena na osnovu rado pokazatelja za prethodnih pet godina (period 2010 - 2014. godina) čime se postiže prostorna i vremenska dimenzija poređenja. Nakon poređenja rado pokazatelja u bankarskoj industriji i nefinansijskim korporacijama, izvršena je njihova adaptacija uzimajući u obzir specifičnosti poslovanja banaka. Prikazane su koristi koje proističu iz procesa upotrebe finansijskog BM-a, ali i ograničenja imajući u vidu da mnogi bitni indikatori nisu javno dostupni.
Abstract
Financial benchmarking (BM) is a technique of advanced managing with a view to establishing differences in financial performances, the so called gaps, compared to the competition. It represents an integral part of the overall benchmarking process the use of which involves identification of the backlogs in relation with an entity that has the function of the reference value, with the aim to find ways to overcome them. The use of financial BM is illustrated on the example of Serbian banking industry. In this process, we applied the partitioning clustering (grouping) in order to form homogenous groups from which the leaders are selected for comparison. The analysis was done on the basis of ratios for the past five years (period 2010 - 2014), which, thus, covered spatial and temporal dimensions of comparison. Following the comparison of ratios in the banking industry and non-financial corporations, their adaptation was performed taking into account the particularities of banks' operations. The benefits arising from the use of financial BM process are shown, but also the limitations considering that many important indicators are not publicly available.
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Reference
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