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时间:2020-03-26
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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
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