رویکرد تحلیلی به مدیریت دارایی ‎ها و بدهی‎ ها از طریق معیار دیرش و تاثیر آن بر عملکرد بانک‎ ها

کاویانی, میثم; فخرحسینی, سید فخر الدین

doi:10.22105/mrpe.2023.181690

نوع مقاله : مقاله کاربردی

نویسندگان

¹ گروه مدیریت و حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.

² گروه حسابداری و مدیریت، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران.

https://doi.org/10.22105/mrpe.2023.181690

چکیده

هدف: هدف از این پژوهش معرفی کارکرد معیار دیرش در مدیریت دارایی‌‌ها و بدهی‌ها و تحلیل تاثیر آن بر عملکرد بانک‌‌ها است و به‌عنوان فرآیندی اشاره دارد که در آن مجموع دارایی‌هاو بدهی‌ها
روش‌شناسی پژوهش: روش پژوهش کاربردی است که با استفاده از نتایج تحقیقات بنیادی به منظور بهبود و به کمال رساندن رفتارها، روش‌ها، ابزارها، وسایل، تولیدات، ساختارها و الگوهای مورد استفاده جوامع انسانی انجام می‌شود وهدف آن توسعه دانش کاربردی در یک زمینه خاص است. از اینرو این پژوهش ضمن تحلیلی به مدیریت ترازنامه کلی، مدیریت دارایی و بدهی که شامل برنامه‌‎ریزی و اجرای استراتژیک و فرآیندهای کنترلی است به توسعه دانش از طریق تاثیر حجم، ترکیب، سررسید، حساسیت نرخ بهره، کیفیت و نقدینگی بر دارایی‌ها و بدهی‌های بانک پرداخته است.
یافته‌ها: یافته‎‌های نشان می‌‎دهد که ارزیابی مناسب از وضعیت ALM یک بانک مستلزم درک صحیح از ماهیت دارایی‎‌ها و بدهی‎‌ها، مشتریان، اقتصاد و محیط رقابتی حاکم بر آن بانک خواهد بود و معیار دیرش می‎‌تواند کمک شایانی به مدیریت دارایی‎‌ها و بدهی‎ و هم‌چنین مدیریت ریسک نرخ بهره در سیستم بانکداری کشورمان نماید و همچنین می‎توان با توجه به اهمیت مدیریت این بخش، به نقش آن در عملکرد بانک‎‌ها پی برد.
اصالت/ارزش‌افزوده علمی: پژوهش حاضر در راستای همین موضوع به رویکرد تحلیلی به مدیریت دارایی‌ها و بدهی‌ها از طریق معیار دیرش و تاثیر آن عملکرد بانک‌ها می‌پردازد.

کلیدواژه‌ها

موضوعات

ارزیابی عملکرد

عنوان مقاله [English]

Analytical approach to asset and liability management through the duration measure and its effect on banks' performance

نویسندگان [English]

Meysam Kaviani ¹
Seyed Fakhreddin Fakhrhosseini ²

¹ Department of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.

² Department of Management and Accounting, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran.

چکیده [English]

Purpose: The purpose of this research is to introduce the function of duration criterion in the management of assets and liabilities and to analyze its impact on the performance of banks, and it refers to a process in which total assets and liabilities are simultaneously and integrated. They can be under control and management.
Methodology: It is an applied research method that is carried out using the results of basic research in order to improve and perfect the behaviors, methods, tools, devices, products, structures and patterns used by human societies, and its purpose is to develop practical knowledge in a specific field. Therefore, this research, while analyzing the overall balance sheet management, asset and debt management, which includes strategic planning and implementation and control processes has led to the development of knowledge through the impact of volume, composition, maturity, interest rate sensitivity, quality and liquidity on bank assets and liabilities.
Findings: The findings show that a proper assessment of a bank's ALM situation requires a correct understanding of the nature of assets and liabilities, customers, the economy and the competitive environment that governs that bank, and its duration criterion can be of great help. To asset and debt management as well as interest rate risk management in the banking system of our country it is also possible to realize its role in the performance of banks due to the importance of managing this sector.
Originality/scientific added value: In line with this topic, the current research deals with the analytical approach to the management of assets and liabilities through the duration criterion and its effect on the performance of banks.

کلیدواژه‌ها [English]

Duration
Asset
Debt
Performance
Bank

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پژوهش‌های نوین در ارزیابی عملکرد

رویکرد تحلیلی به مدیریت دارایی ‎ها و بدهی‎ ها از طریق معیار دیرش و تاثیر آن بر عملکرد بانک‎ ها

مراجع

مراجع

دوره 2، شماره 2
شهریور 1402
صفحه 91-101

رویکرد تحلیلی به مدیریت دارایی ‎ها و بدهی‎ ها از طریق معیار دیرش و تاثیر آن بر عملکرد بانک‎ ها

مراجع

مراجع

دوره 2، شماره 2شهریور 1402صفحه 91-101

دوره 2، شماره 2
شهریور 1402
صفحه 91-101