Создание экономической добавленной стоимости как условие обеспечения устойчивого банковского развития

Банковские услуги. 2014. № 11. С. 30–38.

Rasskazova A. N.

This work is a continuation of the author's research in addressing those aspects of the problem of sustainability of the bank through which the knowledge of complete system forming growth factor value. The paper proposes to construct a ranking of banks by the ability to create economic value added (EVA) and to test the hypothesis of a link between market capitalization and bank indicator EVA.

The methodological basis of research is the theory of VBM (Value Base Management), the main problem is the construction of research centers around the value method, allowing to control the internal efficiency of the banking activity, which reflects the interests of shareholders.

As a result, determined the rank correlation between the two sets of test data: indicators EVA and market capitalization of each bank; solved the problem of conditionality index EVA factor in assessing the stock price of the bank.

Thus, this article identifies new opportunities to ensure the stability of the banking development through the creation of economic value added. Adapting to bank specific characteristics evaluation method EVA and focus on its special function as a tool to ensure the stability of the banking development is characterized by originality and applied significance of the above study. The scientific importance of solving the problem of the stability of the banking development is to create the argument of economic value added as a condition to ensure the stability of the banking development through the management of its growth factors.

Keywords: экономическая добавленная стоимость, economic value added, Value-Based Management concept (VBM), VBM-подход, stability of the banking, factor conditioning, rank estimation, устойчивость банковского развития, факторная обусловленность, ранговая оценка