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Project work ipe pw c

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Il presente lavoro consiste nella Business Analysis Framework (BAF) di tre Banche: Banca del Sud, Banca di Credito Cooperativo di Napoli e Banca Popolare di Sviluppo. La BAF è un'attività svolta preliminarmente alla revisione di bilancio con il fine di pervenire ad una visione d’insieme del business e del contesto in cui operano le stesse Banche e per poter focalizzare l’attenzione sui principali rischi individuati durante questo primo livello di analisi. Lo studio è stato condotto
attraverso il confronto su quattro aree principali, ovvero Market Overview, Strategy, Value Creating Activities e Financial Performance.

Published in: Business
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Project work ipe pw c

  1. 1. “Business Analysis Framework” nelle banche<br />Gaetano Abategiovanni<br />Alessandro Golino<br />Luigi Pezone<br />Ciro Pomposo<br />Master in Bilancio, Revisione contabile e Controllo di Gestione <br />
  2. 2. Agenda<br />
  3. 3. 1/18<br />Business Analysis Framework<br />ISA 315.3 – Understanding the entity and itsenvironment<br />Essenziale per stabilire un frame nel quale il revisore pianifica il lavoro di revisione ed esercita il giudizio professionale durante tutto il processo di revisione<br />Ad esempio quando:<br />Valutazione dei rischi della falsa rappresentazione in bilancio<br />Determinazione della materialità secondo l’ISA 320<br />Congruità delle politiche contabili<br />Identificazione di aree critiche<br />Valori di riferimento per le valutazioni analitiche<br />Definizione di ulteriori procedure analitiche<br />Valutazione delle evidenze di revisione ottenute<br />
  4. 4. 2/18<br />I quattro aspetti della Business Analysis Framework<br />Goals and objectives<br />Macroeconomic<br />environment<br />Organisational<br />design<br />Regulatory<br />environment<br />Strategy<br />Market overview<br />Corporate <br />governance<br />Competitive <br />environment<br />Customer<br />Accounting policies<br />Valuecreatingactivities<br />Financial performance<br />People<br />Brand<br />Economic performance<br />Innovation<br />Social, environmental and ethical<br />Riskprofile<br />Segmental performance<br />Supplychain<br />Financial position<br />
  5. 5. Agenda<br />
  6. 6. 3/18<br />Market overview<br />Contrazione del credito<br />Ripresa del 2010 rispetto al 2009, anche se ancora sotto i livelli pre-crisi<br />Fonte: Banca d’Italia<br />
  7. 7. Agenda<br />
  8. 8. 4/18<br />Strategy, Value creatingactivities<br />Strategy<br />Valuecreatingactivities<br />
  9. 9. Agenda<br />
  10. 10. 5/18<br />
  11. 11. RN/PAT=RN/RL x RL/RG x RG/MIT x MIT/MI x MI/TA x TA/PAT<br />6/18<br />ROE<br />
  12. 12. 7/18<br />Margine di interesse/Totale attivo<br />Totale attivo/Patrimonio netto<br />Crescita costante nel tempo<br />
  13. 13. 8/18<br />
  14. 14. 9/18<br />
  15. 15. Agenda<br />
  16. 16. 10/18<br />
  17. 17. 11/18<br />ROE<br />Redditività generale bassa<br />BCC Napoli risultato negativo  ancora in fase di start-up<br />
  18. 18. 12/18<br />Margine di intermediazione/Margine di interesse<br />La BCC di Napoli ha registrato un incremento del MIT del 403%<br />
  19. 19. 13/18<br />Copertura dei crediti deteriorati<br />
  20. 20. 14/18<br />Confronto <br />tassi di <br />copertura<br />crediti<br />deteriorati<br />
  21. 21. Agenda<br />
  22. 22. 15/18<br />
  23. 23. 16/18<br />Analisi spazio-temporale<br />ROE<br />ROE<br />
  24. 24. 17/18<br />
  25. 25. 18/18<br />Confronto <br />tassi di <br />copertura<br />crediti<br />deteriorati<br />
  26. 26. Grazie per l’attenzione!<br />
  27. 27. I.P.E. <br />Scuola di Alta Formazione<br />Riviera di Chiaia, 264<br />80121 Napoli<br />Tel: +39 081.245.70.74 <br />www.ipeistituto.it<br />Seguici su: <br />

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