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Annotatsiya
Strategik yondashuvning bir turi sifatida, DuPont modeli moliyaviy faoliyat va boshqaruv samaradorligini kompleks baholash usuli hisoblanadi. Mazkur tadqiqot “Ipak Yo‘li” Aksiyadorlik Innovatsion Tijorat Bankiningning 2016–2023-yillardagi moliyaviy faoliyatini DuPont modeli yordamida xususiy kapital rentabelligini (ROE) ni sof foyda marjasi, aktivlar aylanishi koeffitsienti va kapital multiplikatori kabi tarkibiy qismlarga ajratgan holada tahlil qiladi. Ushbu yondashuv, boshqa usullardan farqli o‘laroq, ROEga ta’sir etuvchi omillarni yanada batafsil tushunishga imkon beradi. Natijalar shuni ko‘rsatadiki, foyda marjasining ikki baravar kamayishi 2020-yilda ROE pasayishining eng muhim sababi bo‘lgan, shu bilan birga aktivlardan foydalanish samaradorligining oshishi jami aktivlar aylanishi koeffitsientining o‘sishiga yordam bergan. Bundan tashqari, kapital multiplikatorining kamayishi keyingi yillarda qarz moliyalashtirishga kamroq tayanilganini ko‘rsatadi. 2020-yilda ROE pasaygan bo‘lsa-da, bank ichki hosil qilingan rentabellik va xarajatlarni samarali nazorat qilish hisobiga qisqa vaqt ichida tiklana oldi. Biroq, usul eskirgan moliyaviy ma’lumotlarga tayanishi, me’yoriy o‘zgarishlar yoki atrof-muhit omillari kabi moliyaviy bo‘lmagan faktorlarni hisobga olmasligi singari kamchiliklardan xoli emas. Shunga qaramay, tadqiqot DuPont tahlili bank sohasida faoliyat natijalarini ochib berish va ROE tendensiyalari bilan bog‘liq omillarni aniqlashda samarali ekanligini ko‘rsatadi.
Adabiyotlar ro‘yxati
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