Profitability controlling in banks
serves to ensure a sustainable increase in the company's value as the main objective of the bank management and is a sub-task of bank controlling. The profitability of a credit institution is crucial for its risk-bearing capacity. Therefore, in practice, the risk and return perspective must be integrated by bank controlling; For the sake of clarity, risk controlling in banks is dealt with separately.
The central component of profitability controlling is a key figure system with which the relationships between the profitability of a bank and the factors influencing it are shown. For this purpose, the Du Pont scheme (Du Pont key figure system) known from industry can be converted for banking purposes. The schemes presented in the following are based on a key figure that is intended to represent the overall operational objective, and then fan this out in the sense of a cause-and-effect hierarchy. The profit as a percentage of the invested capital is usually at the top of the number system, which is why the term ROI analysis is also used.
In diesem Zusammenhang wird zumeist — und dies ist kompatibel mit dem Ziel der Steigerung des Shareholder value ( Shareholder Value-Konzept) — auf einen speziellen Teil des investierten Kapitals abgestellt, indem man die Eigenkapitalrentabilität berechnet. Sie dient auch in der Öffentlichkeit als zentrale, branchenübergreifende Bewertungskennziffer für den Unternehmenserfolg.
As the argument is made from the point of view of bank management, the figure shows a key figure system based on internal accounting; however, it is conceivable with the same structure using the terms from external accounting.
The starting point is - according to its importance - the interest result in the customer business, which is recorded by the customer condition contribution. Traditionally, the interest income was calculated with the help of balance sheet stratifications and related partial interest margins. For the lending business, this led to a fictitious allocation of cost of money, for the passive business to a fictitious allocation of proceeds from the investment. The justified criticism was directed against the arbitrarily determined interest rate, which was supposed to represent the cost of fundraising on the one hand and the benefit from the investment on the other.
The disruptive elements caused by the offset interest were propagated in all those partial invoices in which the determination of the success of loan and deposit balances plays a role: in the determination of the profit contributions of the divisions, branches and branches as well as the account and customer relationships. On the one hand, they concern the management of these reference values in terms of business policy and, on the other hand, the control of the divisional and branch managers as well as the customer advisors, provided that they are to be accountable on the basis of the profit contribution attributed to them. The market interest method is used as a remedy and as an alternative to the offset interest method.
Alongside customer business, the central result is the second most important pillar of the overall bank result. The results from the maturity transformation as well as those from the bank's proprietary trading are summarized here. The overhead costs that are not directly attributable to any of the above earnings areas, as typically incurred in numerous staff areas assigned to the Management Board, are also shown separately. If one also takes extraordinary or other effects on results into account, one arrives at the net profit, from which - in relation to equity capital - the key variable of the return on equity results.
ROI analyzes can now examine the individual result components in a time comparison or - at least in the case of credit unions and savings banks - make a comparison as part of the so-called company comparison in order to gain starting points for entrepreneurial action.