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TIU LUN: NG DNG M HNH CAMEL TRONG PHN TCH NH GI HIU QU

HOT NG KINH DOANH TI NGN HNG U T V PHT TRIN BIDV


NHM :
LP: FIN20A 07
BUI HC: SNG TH 4 CA 2
PHNG: H410

[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Mc lc:
Li ni u: ................................................................................................................................................ 3
A-

MC TIU DI HN .......................................................................................................................... 4

B-

PHN TCH KT QU HOT NG KINH DOANH THEO M HNH CAMEL....................... 5


PHN TCH KH NNG T CN I VN (C-CAPITAL) .............................................................. 5

I1.

CAR: .................................................................................................................................................. 5

2.

T s t ti tr .................................................................................................................................... 6

3.

C cu ngun vn huy ng: ............................................................................................................. 6

II-

CHT LNG TI SN (A- ASSETS)............................................................................................. 8

1.

Tng trng tng ti sn .................................................................................................................... 8

2.

C cu cc khon vay: ....................................................................................................................... 9

3.

Phn loi n:.................................................................................................................................... 10

4.

C cu cc khon mc u t: ......................................................................................................... 11

III-

CHT LNG QUN L (M- MANAGEMENTS) ........................................................................ 12

1.

M hnh qun l t chc v cc chnh sch qun l chung: ............................................................ 12

2.

Kim ton ni b: ............................................................................................................................. 13

3.

Pht trin ngun nhn lc: .............................................................................................................. 13

IV-

KH NNG SINH LI (E - EARNINGS STRENGTH).................................................................. 16

1.

Kt qu hot ng kinh doanh ......................................................................................................... 16

2.

C cu thu nhp:.............................................................................................................................. 17
TNH THANH KHON (L LIQUIDITY) ..................................................................................... 18

V1.

Tng trng tin gi: ....................................................................................................................... 18

2.

Tin gi Khch Hng:...................................................................................................................... 20

3.

Ch tiu d n/ tin gi: ................................................................................................................... 20

4.

Ch tiu TM/ Tng n phi tr: ........................................................................................................ 21

5.

Ti sn thanh khon/ Tng NPT: .................................................................................................... 21

6.

T l v kh nng chi tr: ................................................................................................................. 21

VI-

NHY (S SENSITIVITY) ....................................................................................................... 22

M HNH PHN TCH KT QU TI CHNH CA NGN HNG ................................................... 23

C.
I.

II.

Phn tch ROA, ROE v NIM da trn cng thc: .............................................................................. 23


Phn tch ROA , ROE thng qua phng php dupont: .................................................................. 25

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Li ni u:
Nhng nm va qua l nhng nm y th thch vi h thng Ngn Hng ti Vit Nam.
Nhng tn tch ca cuc khng hong kinh t vn cha hon ton c khc phc th cc nh qun
tr Ngn Hng tip tc phi au u tm li gii cho nhiu bi ton kh nh p lc huy ng vn,
kim sot cht ch tn dng, chy ua li sut, xu hng bin ng khn lng ca t gi ri
nhng p lc nng cao cht lng dch v ti chnh Ngn Hng mnh. Trong nhng nm gn y,
nhng kh khn trong ngnh Ngn Hng ngy cng tr thnh vn ni cm. Trong nm 2010,
tng trng tn dng t 27.65%, vt qua mc cn ca NHTW l 25%. Khng ch nng v tng
trng tn dng, m n cui nm NHTW cng phi gia hn tng vn iu l gim thiu p lc
tng vn cho nhiu Ngn Hng.
Hng v nhng giai on pht trin trong tng lai, mt khi nn kinh t Vit Nam tr nn
m hn th sn chi khng ch dnh ring cho nhng Ngn Hng trong nc m cn phi n nhn
nhng v khch vi ngun vn khng l v dy dn kinh nghim v ti chnh ngn hng. Ngnh
Ngn Hng chc chn s tr nn pht trin v lut chi cng cng bng hn nhng bn cnh s
cnh tranh th phn cng s khc lit hn. V cng chnh l mt nguyn nhn khin cho vic
nh gi chnh xc hiu qu hot ng ci thin nhng tn ti, nhng thiu st trong h thng
Ngn Hng ni chung v mi Ngn Hng ni ring li tr thnh vn cp thit hn bao gi ht.
Vic phn tch, nh gi hot ng ca mi Ngn Hng khng ch xa i nhng mng ti m cn
to ci ni nui dng nhng tng sng to cng xy dng 1 bc tranh ca ngnh ti chnh
Ngn Hng Vit Nam ti sng hn, p hn.
Bi nhng l do , chng ti s dng m hnh CAMELS nh gi hiu qu hot
ng kinh doanh ca mt ngn hng i din trong khi Ngn Hng ln l BIDV. Khng phi
ngu nhin m chng ti chn BIDV. Chng ti chn BIDV bi h l mt nh ch ti chnh tm
c quc gia v khu vc, mt mt xch quan trng trong h thng Ngn Hng, c kh nng nh
hng ln n c h thng. Hn na, BIDV l mt ngn hng hot ng di m hnh cng ty
trch nhim hu hn mt thnh vin m Nh Nc lm ch s hu ang trong tin trnh c phn
ha, cng vi Agribank l trung gian Nh nc thc hin nhiu chnh sch tin t v cc n
an sinh x hi. BIDV khng phi l ngn hng s hu nhng ch s p nht ngnh chng t h
cn nhng thiu st hoc nhng kh khn no . Bi vy, chng ti mun phn tch nh gi hot
ng kinh doanh tm ra nhng kh khn ca BIDV v liu vi pht trin nh vy, liu h c
ng vng trn th trng khi c phn ha thnh cng hay khng v h s lm g ginh git th
phn khi phi tip nhng b gi n t cc nn vn ha khc.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


A- MC TIU DI HN

Trong bi cnh nn kinh t trong v ngoi nc din bin phc tp, mc tiu ca BIDV l tip tc
khng nh v th nh ch ti chnh hng u ca t nc, lun theo st din bin th trng ti
chnh tin t a ra nhng sch lc nhm t hiu qu kinh doanh cao nht, gp phn thc thi
hiu qu chnh sch tin t, chnh sch kinh t v m, thc hin ch trng thc y tng trng,
chng suy gim kinh t v m bo an sinh x hi. thc hin thnh cng nhng mc tiu a
hoch nh, BIDV s tp trung vo mt s ni dung trng yu sau:
Th nht, m bo an ton hot ng ca h thng, gia tng ngun vn p ng nhu cu
pht trin kinh t t nc, gp phn c hiu qu trong vic kim ch lm pht, bnh n tin
t, n nh kinh t v m.
Th hai, hon thnh ng b, ton din tt c cc ch tiu k hoch 2011, to nn tng vng
chc cho vic thc hin k hoch chin lc nm 2011 - 2015, tm nhn 2020.
Th ba, chuyn dch mnh c cu k hn ca ngun vn theo hng tng trng huy ng
vn trung di hn; c cu li v nng cao cht lng ti sn n-c; y mnh hn na hot
ng ngn hng bn l trn nn tng cng ngh thng tin hin i; phn u ci thin hn
na xp hng nng lc ti chnh ca BIDV.
Th t, tip tc thc hin cc cng vic trong l trnh c phn ha BIDV, chun b nhng
iu kin tt nht cho NHTMCP BIDV hot ng v hng ti xy dng Tp on Ti
chnh Ngn hng BIDV theo m hnh Cng ty m - con.
Th nm, thng qua hot ng u t hp tc kinh t, u t thng mi, kt ni c hiu
qu th trng ti chnh Vit Nam vi cc th trng cc nc trong khu vc, nng tm nh
hng v v th ca BIDV ti cc th trng nc ngoi.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


B- PHN TCH KT QU HOT NG KINH DOANH THEO M HNH CAMEL

I- Phn tch kh nng t cn i vn (C-Capital):


Cc ch tiu s dng phn tch:
- CAR
- H s t ti tr VCSH/TTS
- C cu tin gi
Ni dung phn tch:
1. CAR:
CAR(VAS)

11%
9.16%

2006

2007

9.32%

9.53%

8.94%

2008

2009

2010

VN CH S HU

2009

2010

Vn iu l

10,498,568

14,599,713

4,101,145

39.06%

Vn mua sm ti sn c nh
(TSC)
Vn khc

1,916,096

1,916,971

875

0.05%

43,175

43,175

Cc qu d tr

3,921,879

5,895,916

1,974,037

50.33%

Qu chnh lch t gi do chuyn


i bo co ti chnh
Chnh lch nh gi li ti sn

165,449

287,720

122,271

73.90%

11,227

11,227

Qu nh gi li ti sn ti chnh
sn sng bn
L ly k

(351,703)

(265,632)

86,071

-24.47%

(2,173,041)

(1,906,523)

266,518

-12.26%

TNG VN CH S HU

13,977,248

20,582,567

6,605,319

47.26%

Thay i

Bng 1-1: C cu vn ch s hu nm 2009 v nm 2010 (n v: Triu VND)


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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

- BIDV duy tr tng i tt tt yu cu m bo an ton vn cho hot ng ca mnh:


H s CAR ca BIDV lun m bo theo quy nh ti thiu v h s an ton vn.
H s CAR 2010 theo tiu chun VAS t 9.32% ( quy nh ti thiu ca ngn hng nh nc
l 9%- thng t 13).Vi h s CAR nh trn gip BIDV c th m bo c vic h tr thanh
ton cc khon n n hn , cng nh h tr thm cc hot ng kinh doanh ca Ngn hng.
H s CAR ca BIDV c xu hng tng, n 2010 c gim so vi 2009 nhng khng ng k
(2009 : 9.53%) l do hot ng tn dng ca BIDV ngy cng m rng vi cc danh mc
u t ri ro. T uy nhin h s CAR ca BIDV vn t trn mc ti thiu theo quy nh
- Nhng nm gn y, hot ng ca BIDV ngy cng m rng vi vic m rng ngy cng
nhiu loi hnh dch v ngn hng cng nh ngy cng i su vo cc lnh vc chp nhn ri ro(
cc danh mc cho vay) chnh v th vn t c ng vai tr ht sc quan trng.
Kt lun:
H s an ton vn c m bo an ton, tiu chun l do: tc tng trng ca vn
t c lun c m bo cng vi vic tng trng v m rng cc danh mc ri ro
2. T s t ti tr

400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,000
VCSH/Tng ti sn

2005
2.67%

2006
2.80%

2007
4.17%

2008
4.11%

2009
4.78%

2010
5.69%

VCSH

3,150

4,428

8,405

9,969

13,977

20,583

117,976

158,165

201,382

242,316

292,198

361,954

Tng ti sn

Biu 1-2: Quy m tng trng ca t s t ti tr (n v: Triu VN)


-

n 31.12.2010, vn ch s hu ca ngn hng t 14,559,713 triu ng, tng 39,06% so vi


nm 2009, a t l vn ch s hu/ tng ti sn t mc 4,78% nm 2009 ln ti 5,69% nm
2010, gp phn nng co nng lc ti chnh ca ngn hng.
t c kt qu ny l ch yu do vn iu l tng 4,101,145 triu ng (39.06%) v qu d
tr tng mnh 1,974,037 triu ng (50.33%). Bn cnh , kt qu li nhun trong nm t
mc cao khin cho l ly k ca ngn hng gim xung.
3. C cu ngun vn huy ng:

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Huy ng vn tng trng 24% so vi nm 2009( bo co thng nin 2010). Trong , khon
mc tin gi huy ng ca cc cc nhn khng ngng tng trng v quy m v t trng.
T trng
Ch tiu

2007

Tin gi ca
TCKT
Tin gi ca c
nhn
Tin gi ca
cc i tng
khc
Tng

2008

2009

2010
2007

2008

2009

2010

75,318

88,256

89,804

120,525

55.65%

54.01%

47.95%

49.25%

52,004

58,007

74,232

100,364

38.43%

35.50%

39.64%

41.01%

8,014

17,134

23,244

23,811

5.92%

10.49%

12.41%

9.73%

135,336

163,397

187,280

244,701

100.00%

100.00%

100.00% 100.00%

Bng 1-3: Phn loi tin gi theo i tng khch hng (n v: Triu VND)

140,000,000
120,000,000
100,000,000
80,000,000

Tin gi ca TCKT

60,000,000

Tin gi ca c nhn
Tin gi ca cc i tng khc

40,000,000
20,000,000
2007

2008

2009

2010

Biu 1-4: Biu v c cu tin gi phn loi theo i tng khch hng (n v: Triu VND)

Tin gi c nhn c xu hng tng nhanh c v s tuyt i ln t trng qua 2 nm t 2007 n


2010. Nm 2010 cng l nm nh du bc tin vt bc trong hot ng bn l ca BIDV,
gp phn nng cao tnh n nh v ti sn v ngun thu ca h thng.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

II- CHT LNG TI SN (A- ASSETS)


Ch tiu nh gi:
- Tng trng tng ti sn
- C cu cc khon vay
- Phn loi n
- C cu cc khon u t
Ni dung phn tch:
1. Tng trng tng ti sn
- n 31.12.2010 Tng ti sn ca BIDV theo VAS t 366.268 t ng, theo IFRS t 361.954
t ng. Vi quy m tng ti sn nh trn, BIDV vn gi v tr th 2 trn th trng ni a, sau
Ngn hng Nng Nghip & Pht trin nng thn Vit Nam.

Bng 2-1: Tng trng tng ti sn qua cc nm 2006-2010 (n v: T VND)

Tng ti sn nm nm 2010 tng 24% so vi nm 2009 ln hn tc tng tng ti sn nm


2009 so vi nm 2008 ( 20,5%) v gim nh so vi tc tng trng bnh qun 25% trong
giai on 2005 - 2009 do quy m tng ti sn ngy mt tng cao v dn phc hi sau khi chu
tc ng bt li t mi trng kinh doanh nhiu bin ng trong nm 2008-2009.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


2. C cu cc khon vay:

Ccuchovay
2010
%
2009
%
2008
%
233,807 155.12%
193,962 128.69%
150,725
100%
CV thng mi
2,830 113.15%
2,878 115.07%
2,501
100%
Cho thu ti chnh
14,780
245.96%
8,268
137.59%
6,009
100%
Cho vay ODA
Cho vay theo ch nh ca nh
445 35.71%
755 60.59%
1,246
100%
nc
2,330 466.00%
539 107.80%
500
100%
Cho vay y thc
Cho vay v ng trc khch
206,402 128.21%
160,982
100%
254,192 157.90%
hng rng
Bng 2-1: C cu v t trng cc khon vay ca BIDV (n v: T VND)
-

Chim t trng ln nht trong tng ti sn l hot ng tn dng vi t trng 69% (2009),
68.4% (2010). y l hot ng mang li thu nhp ch yu cho ngn hng BIDV.

Tng d n c xu hng tng so vi nm 2008 c th nm 2009 tng 28%, nm 2010 tng


58%; chim t trng ln nht l cho vay thng mi sau n cho vay ODA, c bit cho vay
theo ch nh ca nh nc c xu hng gim t 61% (2009) cn 38% (2010).

Lnh vc cho vay rt a dng t c s h tng, cng nghip ch bin,thng nghip, dch v, du
lch. nng lm thy sn., cho vay doanh nghip quc doanh (21%), doanh nghip ngoi quc
doanh (TNHH, c phn) chim 65%, doanh nghip c vn nc ngoi (3%), t nhn v c
th (10%). iu th hin kh nng tm kim v thu ht khch hng ca BIDV ngy cng
c ci thin

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

3. Phn loi n:
Phn loi n
N tiu chun
N cn ch
N di tiu chun
N nghi ng
N c kh nng mt vn
T l n xu
Tng s
% n xu
-

2010
202,574
28,083
3,598
820
2,008
6,426
237,083
2.71%

%
170.5%
89.3%
127.0%
198.5%
214.3%

2009
%
2008
%
159,918
134.6% 118,837
100%
32,108
102.1%
31,452
100%
3,531
124.6%
2,833
100%
865
209.4%
413
100%
1,173
125.2%
937
100%
5,569
4,183
197,595
154,472
2.82%
2.71%
Bng 2-2: Phn nhm cc khon n (n v: T VND)

T l n tt (n nhm 1) tng ln ng k so vi nm 2008 c th nm 2009 tng 35% v nm


2010 tng 70%.

T l n xu tip tc c khng ch mc thp (di 3%): nm 2009 t l n xu c kim


sot mc 2,82%, c tng nh so vi 2008 (2.709 %) song l mc thp so vi mt bng chung
trong bi cnh kinh t khng thun li, c bit tip tc xu hng gim trong nm 2010
(2.71%).
Kt lun:

Nh vy, mc d nhng du hiu suy thoi kinh t ton cu cng nh nhng bt n kinh t v m
trong nc nh hng rt ln n tnh hnh ti chnh ca khch hng v hot ng kinh doanh
ngn hng, song cht lng tn dng ca BIDV c ci thin ng k.
c c kt qu kh quan trn l do:
cng tc qun l cht lng tn dng v cng tc x l n xu tip tc c pht huy v ch
trng, ton h thng n lc va kim sot khng pht sinh n xu, va gim n xu
hin hu.
Danh mc tn dng c r sot thng xuyn pht hin kp thi cc khch hng c biu
hin yu km v ti chnh v c tnh hnh t bin c nguy c khng tr c n chuyn
xung nhm n xu v ng thi ln ngay k hoch, bin php x l.
Tuy nhin t l n c kh nng mt vn tng ng k, ngn hng cn c bin php khc phc tnh
trng ny. T l b p ri ro (qu d phng ri ro/n xu) m bo >1, c xu hng gim cho
thy qu d phng ri ro tn dng m bo b p tn tht n xu, cht lng tn dng c m
bo nn t l trch lp/n xu c xu hng gim.
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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Bng 2-3: Thng tin xp hng Moodys

Quy m, c cu v cht lng tn dng cho thy ngn hng thc thi tt cc chnh sch tn
dng: kim sot cht lng, a dng ha khch hng, nng cao qun l ri ro va m bo tng
trng song vn kim sot tt cht lng tn dng.

4. C cu cc khon mc u t:
Chtiu
Chng khon n
Chng khon vn
Tng

2010
2009
Gi gc
Gi hp l
Gi gc
Gi hp l
887,098
901,977
330,362
309,468
480,364
459,706
758,824
629,970
1,367,462
1,361,683
1,089,186
939,438
Thuyt minh v tnh trng nim yt chng khon kinh doanh

Chng khan kinh doanh v chng khan u t chim t trng nh v c xu hng gim 2010
(8.8%), 2009 (10.94%).

Nguyn nhn chnh l do tnh hnh kh khn chung ca nn kinh t cng nh th trng chng
khon Vit Nam v vi quy nh mi v gii hn u t ca NHNN, hot ng u t ca
ngnh ngn hng ni chung v ca BIDV ni ring gp nhiu kh khn. Trong thi gian gn
y, hot ng u t ca BIDV ch yu tp trung vo cng tc c cu li, nng cao cht lng
danh mc u t v hiu qu cng tc qun l n v u t, kt hp vi tng cng nng lc
ti chnh cho cc n v lin doanh ng thi trin khai u t cc d n trng im theo ch
o ca Chnh ph.

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III-

CHT LNG QUN L (M- MANAGEMENTS):

Cc ch tiu nh gi:
-

M hnh qun l t chc v cc chnh sch qun l chung

Kim ton ni b

H thng thng tin

Pht trin ngun nhn lc


Ni dung phn tch:
1. M hnh qun l t chc v cc chnh sch qun l chung:

Hi ng qun tr
Hi ng x l
ri ro
Hi ng qun
l tn dng

Hi ng
CNTT

Cc y
ban, Hi ng
Ban Tng gim c
v K ton trng
Hi ng
ALCO

Cc y
ban/H

Ban Kim
sot

Hi ng tn
dng

Khi Ngn
Khi Vn &
Khi Bn l Kinh doanh
hng bn
& Mng li
bun
vn

Khi Qun
l ri ro

Khi Tc
nghip

Khi Ti
chnh - K
ton

Khi H tr

Bng 3-1: S b my t chc

Tip tc thc hin chuyn i m hnh hot ng theo tiu ch ngn hng hin i tin tin
hi nhp su rng vo nn kinh t th gii v nng cao sc cnh tranh, BIDV chuyn i ton
din, ng b t m hnh ngn hng truyn thng sang m hnh ngn hng thng mi hin i, a
nng theo hng m rng hot ng ngn hng bn l.

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Xc lp m hnh kinh doanh hng ti khch hng, thc hin qun l tp trung theo khi
chc nng chuyn su t Hi s chnh n cc n v thnh vin, theo dng sn phm, theo chiu
dc, trin khai qun l vn tp trung, khai thc hiu qu cc tim lc phc v cho chin lc m
rng pht trin kinh doanh v qun tr ri ro theo m hnh ca mt ngn hng hin i; Xy dng
h thng qun tr chuyn nghip ph hp vi thng l quc t. c bit, a tp trung y mnh
chuyn i hot ng ngn hng bn l mt cch ng b v ton din t chin lc, nh hng,
c ch, chnh sch, m hnh n trin khai hot ng.
Chnh sch quan l v tp trung pht trin ca BIDV rt ngn gn m sc tch gn lin vi
slogan BIDV - Chia s c hi, hp tc thnh cng Ch tch HQT BIDV Trn Bc H tc gi
ca cu khu hiu - cho rng: Chia s v hp tc chnh l b quyt lm nn thnh cng ca doanh
nghip, nht l trong iu kin cnh tranh gay gt nh hin nay, nu khng c s lin kt pht
huy th mnh ca mi bn, chng ta kh lng m tn dng tt cc thi c trong kinh doanh.
Kt lun: Chuyn i ton din hot ng theo m hnh ngn hng hin i, tp trung
pht trin ngn hng bn l.

2. Kim ton ni b:
15 nm lin tc thc hin kim ton quc t c lp v cng b kt qu bo co ti chnh
theo c hai chun mc VAS v IFRS. L ngn hng u tin ch ng thc hin xp hng tn
nhim theo tiu chun quc t k t nm 2006. BIDV cng l ngn hng thng mi tin phong
trong vic trin khai xy dng v p dng h thng xp hng tn dng ni b v thc hin phn loi
n theo iu 7 Quyt nh 493/Q-NHNN ca Thng c NHNN Vit Nam ph hp vi chun
mc quc t, c NHNN cng nhn.
Kt lun: Tip tc minh bch cng khai su rng cc hot ng kinh doanh theo thng l
v chun mc quc t.

3. Pht trin ngun nhn lc:


-

V s lng: n cui nm 2010, BIDV c mt i ng nhn s ln mnh vi 16.475 ngi,


trong ti Tr s chnh v cc chi nhnh l 15.342 ngi, khi cc cng ty, trung tm, Vn
png i din l 1.133 ngi.

V cht lng: cng vi vic tr ha cn b (tui i b nh qun nm 2010 l 32,8), i ng


cn b BIDV nm qua cng c tin b ng k trn c 02 b nh din: Bng cp v nng lc
thc t.

NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

S cn b c tnh i hc v trn i hc t 85,29%,tng 2,69% so vi nm


2009. V c bn, cc cn b u c trang b cc k nng v ngoi ng, vi tnh
m bo phc v cho cng vic chuyn mn.
Kh nng qun tr iu hnh, kh nng nm bt cng ngh ngn hng hin i,
kh nng thch ng v hot ng trong th trng cnh tranh a c ci thin r
rt.
-

Cng tc tuyn dng : a c s ci tin v ni dung v hnh thc thi tuyn, m bo tnh
cng bng, minh bch, khch quan gp phn nng cao cht lng cn b, tm kim, thu ht
nhng cn b c kinh nghim, nng lc, trnh chuyn mn tt.

Cng tc o to: i ng nhn s ca BIDV thng xuyn c o to v o to li; cp


nht kin thc v thc tin kinh doanh mi; rn luyn k nng nghip v; nng cao trnh
chuyn mn, ngoi ng Tng kho hc u xc nh r mc ch, yu cu ca chng
tnh o to; ni dung c thit k, iu chnh ph hp vi tnh hnh thc t ca BIDV, c
bit m bo p ng yu cu phc v trong trin khai cc nhim v cp bch, quan trng
ca h thng.
Thc trng i ng nhn vin ca Ngn hng u t v Pht trin Vit Nam qua
nh gi ca khch hng

Hnh nh ca ngn hng ph thuc rt ln vo nhng hot ng ca nhn vin giao dch,
ngi tip xc trc tip vi khch hng. Qua iu tra cho thy, khch hng nh giv cht
lng phc v ca i ng nhn vin nh sau:

4.

NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Qua bng s liu trn cho thy, a s khch hng nh gi i ng nhn vin ca BIDV
mc bnh thng. Mt b phn KH nh gi tt, khong 40%, c bit l v tnh nhanh
nhn, nng ng (56,26%). Bn cnh , KH cng nh gi kh tt v trnh chuyn mn
nghip v, kh nng to dng nim tin v s an tm cho khch hng; nhit tnh, nim n, lch
thip trong giao tip. Tuy nhin, cng cn nhiu kin nh gi cha tt v i ng nhn
vin v tt c cc mt chim t trng xp x 15%, nht l v ngoi hnh v trang phc
(34,73%). Nhiu KH phn nn v trnh nghip v, kh nng t vn ca nhn vin cn yu,
thi phc vcha c tnh chuyn nghip, cha tht s quan tm n khch hng. V vy,
khch hng cm thy thoi mi khi giao dch, BIDV cn phi ch trng n cng tc o
to, bi dng v chnh n tc phong lm vic ca nhn vin, ng thi tng cng vn ha
doanh nghip trong NH.

4. Pht trin h thng thng tin:


-

H thng cng ngh thng tin ng b, hin i, an ton, hiu qu, c trin khai p dng
trong cc lnh vc qun tr ngn hng, kim sot ri ro, pht trin sn phm dch v hin i,
tin ch. Pht trin cc h thng cng ngh thng tin nh: ATM, POS, Internet banking, Mobile
banking, Contact Center, Core banking
L ngn hng thng mi duy nht trong h thng ngn hng Vit Nam 4 nm lin tc (20072010) gi v tr hng u Vietnam ICT Index (ch s sn sng cho ng dng cng ngh thng
tin); BIDV cng nm trong Top CIO tiu biu khu vc ng Nam .
Ngoi ra BIDV cn k tho thun vi IBM,IBM s gip BIDV pht trin h thng cng ngh
thng tin, cng c, i mi m hnh kinh doanh v h tr BIDV thc hin cc k hoch chin
lc vi nhiu d n khc nhau. Ni dung c th hp tc bao gm: t vn, o to, chuyn giao
cng ngh v cho thu ti chnh. IBM s xy dng chng trnh o to chuyn gia cng ngh
thng tin, m rng hp tc o to k nng v pht trin ngun nhn lc cng ngh thng tin
cho BIDV.

NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


IV-

KH NNG SINH LI (E - EARNINGS STRENGTH):

Cc ch tiu nh gi:
Kt qu hot ng kinh doanh
C cu thu nhp
1. Kt qu hot ng kinh doanh

Ch tiu

2010

1.Tng ti sn
2.Vn ch s hu
3.Chi qun l kinh doanh
4.Chnh lch thu chi trc
DPRR
5.Chi ph DPRR
6.Li nhun trc thu
7.Li nhun rng trong nm

366.267.769
24.219.736
(5.545.615)
5.942.184

2009
296.432.087
17.639.336
(4.536.214)
5.617.751

So snh
Tuyt i
69,756,047
6,605,319
(1.009.401)
324.433

Tng i
24%
37%
22%
6%

(1.316.616)
4.625.568
3.760.715

(2.012.282)
695.666
35%
3.605.469
1.020.099
28%
2.817.501
943.214
33%
Bng 4-1: Kt qu hot ng kinh doanh
Cc ch tiu v hiu qu kinh doanh u t mc tng trng cao so vi nm 2009, trong
:
Cng vi s tng trng 24% ca tng ti sn, 37% ca vn ch s hu tng, li nhun
rng trong nm t tng trng 33%, cao hn tc tng trng tng ti sn.iu ny th
hin c vic qun l tt ti sn ca BIDV.
Chnh lch thu chi trc DPRR t 5.942 t tng 6%.
Tng chi ph hot ng 2010 l 5.546 t ng tng 22%, ch yu l do chi ph nhn vin(
chim trn 50% tng chi ph hot ng ) th hin n lc ca ngn hng trong vic chi tr
lng cho nhn vin m bo mt bng thu nhp so vi cc NHTMCP khc.
Li nhun trc thu t 4.626 t, tng 28%, hon thnh 100% k hoch nm. Tc tng
ca li nhun ln hn tc tng ca chi ph hot ng. iu ny th hin BIDV qun l
tt chi ph .
Kt lun: Trc p lc tng gi, din bin cc ch s ch cht ca nn kinh t trong nc
v th gii nh lm pht, li sut, t gi, gi vngtip tc c nhiu bin ng tc ng
trc tip v nh hng n hot ng kinh doanh ca ngn hng, BIDV vn kim sot tt
chi ph hot ng m bo hiu qu hot ng
2010
Ch tiu

1.Thu nhp rng t li


2.Thu nhp rng phi li
- Hot ng dch v
- Hot ng kinh doanh
ngoi hi

S tin
(triu ng)
9.023.757

T trng
(%)
77,4

S tin
(triu ng)
6.948.255

1.776.528
288.678

17,5
2,8

1.404.126
208.866

NGAN HANG AU T VA PHAT TRIEN BIDV

2009
T trng
(%)
73
17,2
2,6

Page 16

[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


721.642
7,56
Hot ng mua bn CK (290.740)
kinh doanh
1,3
233.998
1,48
- Hot ng gp vn mua 134.601
c phn
387.349
1,0
610.941
0,97
- Hot ng khc
11.356.125
100
9.517.314
100
3. Tng thu nhp hot ng
Bng 4-2: Ch tiu v kh nng sinh li, c cu thu nhp thay i theo hng tch cc:
-

2. C cu thu nhp:
- Khng ch t s tng trng v quy m m trong c cu thu nhp t cc hot ng cho
thy s chuyn bin tch cc.
- Cn c vo bng trn, ta c thy phn ln li nhun ca BIDV c c ch yu l thu nhp
t li chim trn 70%, sau l thu nhp t cc hot ng dch v trn 17%, tip l hot
ng kinh doanh ngoi hi vi trn 2%, thu nhp t cc hot ng khc chim t l rt nh.
iu ny c th d hiu bi hot ng chnh ca BIDV l cc hot ng huy ng, cp tn
dng nn thu nhp t li chim mt t l cao. Thu nhp ny gp phn lm hnh thnh thm
vn cho BIDV v l mt du hiu tt bi vic tng vn y l thu li t hot ng chnh
ca Ngn hng.
- C cu thu nhp t cc hot ng c ci thin, c th:
Cc khon mc ng gp ch yu vo tng thu nhp thun ca Ngn hng bao
gm:thu nhp li thun, thu nhp t hot ng dch v, thu nhp t kinh doanh ngoi
hi u c xu hng tng c v tuyt i v tng i. Vic tng t trng thu nhp
ca cc hot ng ny l mt du hiu tt i vi NH.
Thu n hch ton ngoi bng n 2010 ch cn 4,2% trong tng thu nhp (nm 2009
l 5,7%), cc hot ng gp vn mua c phn, kinh doanh chng khon chim t l
nh.
S suy gim ca th trng chng khon nh hng n kt qu kinh doanh ca
BIDV qua vic trch lp d phng gim gi chng khon, u t vi vic tun th
nguyn tc thn trng.Trong nm 2010 Ngn hng thc hin trch lp ton b d
phng gim gi i vi 100% chng khon v u t theo mt bng gi ca th
trng ti thi im31/12/2010(theo yu cu ca Quyt nh 493/2005/Q-NHNN)
Kt lun: Mc d gp nhiu kh khn trong mi trng kinh doanh, song BIDV vn m
bo hiu qu kinh doanh nm 2010 trn cc ch tiu ti chnh.t c kt qu trn, bn
cnh tng trng thu nhp t cc hot ng, cn k n cht lng tn dng c kim sot
tt, d phng ri ro pht sinh trong nm gim, qua gp phn nng cao li nhun ca
Ngn hng.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


V-

TNH THANH KHON (L LIQUIDITY):

Cc ch tiu nh gi:
1. Tng trng tin gi
2. D n/ Tin gi
3. Tin mt/ NPT
4. Ti sn thanh khon/ NPT
5. T l v kh nng chi tr
Ni dung phn tch:
1. Tng trng tin gi:

Tng trng tin gi so vi 2007


250.00%
200.00%
150.00%
100.00%
50.00%
0.00%
Tng trng tin gi so vi
2007

Ch tiu
D n
TG KH v Pht
hnh GTCG
Tin mt
Tng NPT
Ch s

2007

2008

2009

2010

100.00%

127.30%

184.22%

228.73%

2008

2009

150,724,951
141,857,460

193,960,704
205,290,549

2,303,873
222,028,223

2,875,773
278,220,486

2007

233,511,757
254,883,235

T l tng trng
2010/2009
20.4%
24.2%

3,253,384
13.1%
341,221,787
22.6%
Bng 3-1: T l tng trng d n v tin gi

2008

2009

2010

83.2%

94.48%

91.61%

6.6%

7.9%

7.1%

7.13%

70.3%

79.4%

73.79%

74.7%

D n/ tin gi
Ti sn thanh
khon/Tng NPT
Tin gi khch
hng/ Tng NPT

2010

NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Tng trng tin


gi
TM/ tng NPT

27.1%

27.3%

11.2%

23.73%

1.026%

0.99%

1.03%

0.953%

Bng 3-2: Cc ch s v thanh khon


- Thanh khon l 1 ch tiu quan trng bi cc NH huy ng mt lng tin gi v d tr
ngn hn t CN, DN v cc t chc cho vay khc sau chuyn thnh cc khon tn dng di
cho nhng ngi i vay. Chnh v vy, hu ht cc NH u mt cn i gia k hn ca ti sn v
k hn ca ngun vn. Hn na, NH s nh mt lng tin ca khch hng nu khng thc hin tt
thanh khon.

D n/tin gi

2009
2010
BIDV CTG
VCB
BIDV CTG
VCB
94.48% 102.72% 82.94% 91.61% 114%
84.23%

Tin gi/ tng NPT

73.79% 67.95%

Ch s

Tng trng tin gi


TS thanh khon/ Tng NPT

71%

74.7%

62.02% 72.66%

23.73% 38.03% 8%
7.13% 3.9%
9.3%

Bng 3-2: So snh ch s v kh nng thanh khon BIDV vi Viettinbank v Vietcombank


-

Nh vy, mt NH c kh nng thanh khon hp l s l du hiu u tin cho NH c tnh

hnh ti chnh tt. Cn c vo bng s liu, ta c th thy BIDV vn lun m bo an ton thanh
khon. Nm 2008 l nm nn kinh t Vit Nam chu tc ng ca khng hong kinh t th gii v
vi vai tr huyt mch ca nn kinh t, ngnh Ngn Hng ni chung v mi NH ni ring u phi
ng u vi nhng kh khn nht nh. Trong khi cc ch s v thanh khon ca phn ln cc
NH u gim st th BIDV vn duy tr ch tiu thanh khon m bo an ton.
-

Lng tin gi KH c xu hng tng t 2008 2010. c bit, nm 2010, TGKH tng gn

49600 t ng, tng 23.7% so vi nm 2009. T s tng trng tin gi ca BIDV thp hn
Viettinbank, cao hn Vietcombank nhng nhn chung t l tng trng tin gi tng phn no
th hin c hot ng huy ng vn ang ngy cng pht trin. Cung ng tin tng l mt du
hiu ban u cho thy thanh khon tng i kh quan.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

2. Tin gi Khch Hng:


Chim mt t trng tng i ln trong tng n phi tr. T 2007 - 2010, chim trn 70%
tng NPT. Nh vy c th thy rng tin gi khch hng ng mt vai tr ht sc quan
trong trong cung thanh khon

Nm 2009

Nm 2010
5%
2%

11%

8%

Cc khon n
Chnh ph v
NHNN

6%

10% 8%

Tin gi ca cc
TCTD khc
74%

6%

Cc khon n
Chnh ph v
NHNN
Tin gi ca cc
TCTD khc

70%

3. Ch tiu d n/ tin gi:


-

Ch s ny phn nh trong s lng tin huy ng c t KH v pht hnh GTCG, NH s

dng bao nhiu cp tn dng cho KH, ng thi phn nh mc ph thuc ca vic cp tn
dng vo ngun vn nhy cm vi ri ro. D n bao gm cc khon: cho vay thng mi v cc
khon cho vay m NH phi chu hon ton ri ro (khng bao gm cc khon cho vay theo ch nh
ca CP, BTC v cc khon cho vay t vn ODA).

C th d dng nhn thy ch s ny BIDV u c xu hng tng. T 2008 2010, t s

ny < 100% v c xu hng tng t 83% nm 2008, n 2010 l 91.61. Mc d t s ny c tng


ln nhng vn mc <100%. Nguyn nhn l do tc tng trng tn dng tng mnh hn tc
NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

tng ca TGKH. iu ny va m bo c kh nng thanh khon tt, mt khc th hin c


hot ng tn dng ca BIDV ngy cng c ci thin v pht trin, to c uy tn v lng tin
ca KH. So vi cc NH cnh tranh t s ny ca BIDV mc trung bnh, vn m bo an ton.

Nm 2009, chn suy gim tc tng trng kinh t, NHNN thc hin chnh tin

t ni lng ct gim lin tc li sut c bn t 12% - 7% duy tr n ht thng 11 . 2009 ri tng ln


8% vo thng 12, ng thi Chnh Ph thc hin gi chnh sch kch cu h tr li sut. Quy m
tn dng tng ln hn quy m tng trng ngun vn dn n kh khn trong thanh khon cho cc
ngn hng, p lc cnh tranh chia s th phn khin cc ngn hng suy gim tc tng trng
HV. Lm cc ch s v thanh khon gim.

4. Ch tiu TM/ Tng n phi tr:


Ch tiu ny kh n nh, t nm 2007 2010, t s ny thay i khng ng k. Lng tin mt ti
qu c xu hng tng, t s ny lun n nh th hin s n nh trong vic thanh ton nhanh cc
khon tc thi, n hn.
5. Ti sn thanh khon/ Tng NPT:
T l ny tng i n inh, nm 2009, 2010 t s ny c gim so vi 2008 l do tc tng
ca NPT ln hn ca TS thanh khon. NPT tng ch yu l tng khon tin gi c k hn ca
khch hng. So vi cc NH khc t s ny mc gia. Viettinbank c t s qu thp, kinh doanh
kh mo him. So vi vietcombank mc d nh hn nhng t s ny c BIDV l va phi, vn m
bo c kh nng thanh ton tm thi, khng gy lng ph vn.
6. T l v kh nng chi tr:

- T l ngun vn ngn hn cho vay trung di hn mc ph hp vi quy nh ca NHNN th


hin mt c cu vn an ton, hot ng huy ng v cp tn dng tng i hp l.
- Nh vy, c th thy mc d iu kin khng thun li, nhng tnh thanh khon ca BIDV
tng i n nh. Cng tc qun l thanh khon ca BIDV tng i tt, c thc hin hng
ngy thng qua vic qun l cht ch dng tin vo ra trong ton h thng theo tng loi tin t,
thng xuyn phn tch nh gi, d bo v nhn nh tnh hnh th trng. Do BIDV lun ch
ng v linh hot trong mi tnh hung, m bo an ton thanh khon cho ton h thng. Ngy
cng pht trin trong vic cung cp , p ng cc dch v v to c lng tin ca khch hng.
NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


VI-

NHY (S SENSITIVITY):

Nm 2010, din bin cc ch s ch cht ca nn kinh t trong nc v th gii nh lm pht,


li sut, t gi, gi vng tip tc c nhiu bin ng tc ng trc tip v nh hng n hot
ng kinh doanh ca ngn hng.
Qun l ri ro ngoi hi:
Hin nay, qun l ri ro ngoi hi, Ngn hng ang thc hin qun l theo gii hn ca
ALCO ph duyt gi tr chu ri ro ngoi hi (VAR) i vi 3 ng tin ch yu l USD, EUR v
JPY (do 3 loi ngoi t BIDV nm gi nhiu nht l USD, EUR, JPY), ng thi cng theo di
VAR cho c gi ngoi t gm 3 loi ng tin ny.
Trong nm 2010, t gi trn th trng c nhng bin ng tng i mnh, Ngn hng ch
ng xy dng v gim st hn mc VAR ngoi hi nhm hn ch ti a tn tht trong kinh doanh
nh tnh ton ra mc tn tht cao nht, thp nht v bnh qun trong 1 ngy
Qun l ri ro li sut:
Nhm gii hn mc tn tht gi tr ti sn ngn hng trc nhng bin ng li sut th trng,
trong nm BIDV xy dng v gim st thc hin hn mc khe h ti sn nhy cm li sut cho
cc gi k hn di 1 nm. V c bn, hn mc khe h ti sn nhy cm li sut c BIDV tun
th nghim tc. BIDV xy dng chng trnh qun l VaR li sut chnh thc i vo vn hnh t
thng 9/2008. y l cng c QLRR li sut mi c p dng ti BIDV, gip o lng mc
tn tht ngn hng gp phi t ri ro li sut, t c th gii hn mc tn tht ti a, ph hp vi
a thch ri ro ca ngn hng trong tng thi k.

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


C. M HNH PHN TCH KT QU TI CHNH CA NGN HNG:

I.

Cc ch tiu s dng :
ROE: T l thu nhp trn VCSH
ROA: T l thu nhp trn tng TS
NIM: T l thu nhp li cn bin
Cc phng php s dng:
Phng php so snh nm 2009 vi nm 2010 v vi cc ngn hng ln
nh VCB v Viettinbank
Phng php phn tch Dupont: ROE= NPPM * AU * EM
Ni dung phn tch:
Phn tch ROA, ROE v NIM da trn cng thc:

Ch tiu Ti chnh
Li nhun sau thu
Tng TS
Tng TS bnh qun
ROA
Ch tiu Ti chnh
Li nhun sau thu

2007
1531416
204511148
182867115.5
0.84%
2007
1531416

Vn CSH

11634793

Vn CSH bnh qun

9593075.5
15.96%

ROE

20

2008
1,997,305
246,519,678
225,515,413
0.89%
2008

2009
2,817,501
296,432,087
271,475,883
1.04%
2009

2010
3,757,691
366,267,769
331,349,928
1.13%
2010

1,997,305

2,817,501

3,757,691

13,484,013

17,639,330

24,219,730

12,559,403
15.90%

15,561,672
20,929,530
18.11%
17.95%
Bng 7-1: Ch tiu ROA, ROE

18.11
15.96

17.95

15.9

15

ROA

10
5

ROE
0.84

0.89

1.04

2007

2008

2009

1.13

2010

Bng 7-2: Biu t l ROA ROE qua cc nm (2007-2010)

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Tng trng Li nhun sau


thu
3758
4000
3500

Tng trng
Li nhun

2817

3000
2500
2000

1997
1531

1500
1000
500
0
2007

2008

2009

2010

Bng 7-3: Tng trng LNST v TTS (2007-2010)

T l ROA t nm 2007-2010 u tng u n, y l du hiu tch cc trong cng tc qun l


ti sn ca BIDV. C th ni, BIDV tng trng quy m gn lin vi hiu qu v cht lng.
Trong nm 2010, cng vi s tng trng 19.07% ca tng ti sn th li nhun sau thu ca
BIDV t tng trng 25%.
Tc tng trng tng ti sn c phn chng li trong nm 2010, 19.07%, gim nh so vi tc
tng trng bnh qun ca nm 2006-2010 l 25% do quy m ti sn ngy 1 tng cao v chu
tc ng bt li t mi trng kinh doanh nhiu bin ng trong cc nm qua.
T l ROE tng i n nh trong nm 2007 v nm 2008, nm 2009 t l ROE tng trng
mnh m t mc 18.11%. Nm 2010, ROE gim xung cn 17.95%. Nguyn nhn chnh gy
ra s st gim ny l do tc tng ca LNST khng bt kp vi tc tng ca VCSH:
Trong nm 2010 nhm tng nng lc ti chnh ca Ngn Hng mnh ng thi gp phn
thc y qu trnh c phn ha, BIDV tng vn iu l ln hn 4000 t ng v n cui
nm 2010, s vn iu l ca BIDV tng ln 14599 t ng, tr thnh ngn hng thng
mi th 3 vi s VL ln nht (Sau Viettinbank 18173 t ng, Vietcombank: 17587 t
VND)
ROE st gim nhng li nhun sau thu ca BIDV cng ghi nhn nhng kt qu tch cc.
Nm 2010, li nhun sau thu BIDV tng trng 19.07%, trong , ngoi ngun thu t li
thun tip tc gi tng mnh 31.78% th ngun thu t hot ng dch v li tr thnh nt
ni bt tiu biu ca BIDV. Trong khi ngun thu ny ti cc Ngn Hng ln a s u st
gim (ngoi VCB tng trng 6% v HBB tng trng 4% - Ngun: Vndirect) th BIDV li

NGAN HANG AU T VA PHAT TRIEN BIDV

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

t c tng trng ngng 26.52%. Vi tc tng trng cao trong nhiu nm gn


dy, BIDV vn ln ng u h thng NHTM ti Vit Nam v thu dch v rng.
Trong cc khon mc ng gp vo tng thu nhp hot ng ca BIDV th khon l thun
t mua bn chng khon u t (tri phiu/c phiu) l khon mc m cc nh qun l cn
phi quan tm v kim sot cht ch hn na, trong nm 2010, a s cc NH u li v
khon mc ny th BIDV l khong 291 t ( nm 2009 li 722 t).
Ch tiu Ti chnh
BIDV
VCB
CTG
3.760.715
4.214.544
3.405.478
Li nhun sau thu
24.219.730
20.669.479
18.170.363
Vn CSH
20.929.530
18.689.906
15.371.220
Vn CSH bnh qun
366.267.769
307.496.090
367.712.191
Tng TS
331.349.928
281.495.986
305.748.699
Tng TS bnh qun
17.96%
22.55%
22.15%
ROE
1.13%
1.50%
1.11%
ROA
Bng 7-4: So snh t l ROA ROE ca BIDV vi VCB v CTG
-

V hiu qu qun l ti sn, BIDV cng khng h thua km cc Ngn Hng trong khi NHTM
ln, tuy nhin t l ny cha c cao do quy m tng ti sn ln. Ch tiu ROE ca BIDV thp
hn so vi VCB v CTG l do quy m vn ch s hu ln.
T l thu nhp li cn bin NIM:
Ch tiu Ti chnh

NIM

BIDV

VCB
CTG
2.90%
3.00%
3.50%
Bng 7-5: So snh NIM ca BIDV vi VCB v CTG nm 2010

T l NIM ca BIDV nm 2010 tng ln 2.96% (nm 2009 l 2.63%). Tuy nhin t l ny c
phn thp hn cc NHTMCP khc. Nguyn nhn l do chnh sch thn trng v kim sot cht
ch trong hot ng tn dng. Hn na, BIDV vn cn l 1 ngn hng hot ng theo m hnh
cng ty nh nc (tnh n nm 2010) nn c nhiu khon cho vay u i vi li sut thp dn
n thu nhp t hot ng cho vay cha thc s cao. Tuy nhin th mc 2.9% cng l mc
trung bnh ca ngnh.
- Hn na bi cnh nn kinh t kh khn khin cho vic huy ng vn tr nn kh khn, cc
Ngn Hng phi chy ua ginh git cc ngun vn vi chi ph thp cng l 1 nguyn nhn
lm gim tc tng thu nhp li thun ca BIDV.
II.
Phn tch ROA , ROE thng qua phng php dupont:
ROE:
Ch tiu Ti
chnh
ROE
NPMM
AU
EM

2007

2008

15.96%
24.46%
3.42%
19.06

NGAN HANG AU T VA PHAT TRIEN BIDV

2009
15.90%
24.69%
3.59%
17.96

2010
18.11%
30.40%
3.41%
17.45

17.95%
34.73%
3.27%
15.83
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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL

Thng qua cc yu t cu thnh ROE, ta c th thy rng:


NPMM tng u n qua cc nm, nm 2010 tng 4% so vi nm 2009 phn nh tnh hiu
qu ca vic qun l chi ph v cc chnh sch nh gi dch v.
AU n nh qua cc nm xp x mc 3.5%/ nm chng t mc d quy m ti sn tng
trng mi nm 50 t nhng hiu qu qun l ti sn tt, thu nhp t hot ng trn mi
ng ti sn vn n nh qua cc nm.
n by ti chnh ca BIDV c xu hng gim xung. Nm 2010 gim xung cn 15.83
(gim 1,2 ln so vi nm 2007), iu ny c l do BIDV ang y mnh tng vn iu l
trong thi gian gn y, tng nng lc ti chnh thc y qu trnh c phn ha NH. Hn
na, trong bi cnh nn kinh t kh khn, BIDV li theo ui chnh sch qun l vn an
ton hn cc Ngn Hng khc(th hin qua cc ch s thanh khon) th n by ti chnh
EM c duy tr thp c th coi l 1 chnh sch hp l do cha th ti a ha c cc ch
tiu t l sinh li hot ng cng nh hiu qu qun l ti sn, nu n by ti chnh cao th
ri ro em li cao m li khng th to ra bt ph trong ch tiu ROE.
ROA:
Cc ch tiu
2007
2008
2009
2010
2.66%
2.77%
2.57%
2.77%
T l Thu nhp li
thun/TTS
0.31%
-0.59%
-0.50%
-0.98%
T l thu nhp phi li
thun/TTS
-2.13%
-1.30%
-1.03%
-0.66%
Mc nh hng ca
cc giao dch c bit
ROA
0.84%
0.88%
1.04%
1.13%
- Phn tch cc yu t cu thnh nn ROA, ta c th thy mc tng trng ca ROA t
c l nh vo cc nguyn nhn sau:
T l thu nhp li thun/ TTS c xu hng tng qua cc nm
Cc khon giao dch c bit hiu qu hn, chi ph tn tht t hn.
Tuy nhin t l thu nhp phi li gim mnh m nguyn nhn ch yu l do cc
thu nhp phi li gim. y l iu m BIDV cn phi ch ci thin
- Xem xt r hn mc nh hng ca cc giao dch c bit nh cc khon thu nhp
bt thng, chi ph thu v cc khon d phng tn tht tn dng:

Ch tiu ti chnh
T l TN bt thng/TTS
T l phn b DP Tn
tht/TTS
T l chi ph thu/TTS
T l Thu nhp li
thun/TTS

2007
0
-1.86%

2008
0
-1.13%

2009
0
-0.74%

2010
0
-0.40%

-0.27%
2.66%

-0.16%
2.77%

-0.29%
2.57%

-0.26%
2.77%

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[NG DNG CAMELS TRONG NH GI HIU QU HOT NG BIDV] M HNH CAMEL


0.31%
-0.59%
-0.50%
-0.98%
T l thu nhp phi li
thun/TTS
0.84%
0.88%
1.04%
1.13%
ROA
- Da vo bng trn ta thy t l phn b d phng tn tht tn dng c xu hng gim,
iu th hin hiu qu trong cng tc qun l n, nhng khon d phng thp hn,
ngoi ra cn c thm cc khon hon nhp d phng khc.

Danh sch nhm


1. Phm Th Nga (NHD K11 - H410B) Nhm trng
2. V Kim Anh (NHD K11- H410B)
3. Phm Th Thanh Tm (NHD K11- H410B)
4. L Bo Ngc (NHD K11- H410B)
5. Nguyn Nam Sn (NHD K11- H410B)
6. Nguyn Ch Thnh (NHD K11- H410A)
7. Trn Th Phng Nam (NHD K11 H410B)

NGAN HANG AU T VA PHAT TRIEN BIDV

Page 27

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