Računovodstvo banaka u funkciji upravljanja rizikom likvidnosti

master's thesis

• Title (english): Bank accounting in the function of liquidity risk management
• Author: Ivana Anušić
• Mentor: Vesna Vašiček (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet ovog diplomskog rada je rizik likvidnosti u bankarskom poslovanju, a cilj je analizirati
kako rizik likvidnosti utječe na poslovanje banaka i način na koji banke upravljaju rizikom
likvidnosti da bi zadržale odgovarajuću razinu likvidnosti. Kao najvažnije financijske
posredničke institucije označavaju znatan dio financijskog sustava svih zemalja. U svom
poslovanju susreću s brojnim rizicima, jedan od njih je i rizik likvidnosti. Rizik da kreditna
institucija neće imati dovoljno likvidnih sredstava za podmirenje svih svojih tekućih obaveza
predstavlja rizik likvidnosti. Izloženost banke rizicima može banku dovesti u poteškoće stoga
je važno upravljati rizicima u bankama. Najvažnije i najkompleksnije područje upravljanja u
bankama je upravljanje rizicima. Upravljanje rizikom likvidnosti predstavlja dio sigurnog
poslovanja poslovnih banaka. Održavanje likvidnosti banke je ključan čimbenik preživljavanja
banke, ali i povjerenja građana u cjelokupan bankarski sustav. Istraživanje je utemeljeno na
javno dostupnim podacima i na godišnjem izvješću Erste banke. Erste banka raspolaže
dovoljnom količinom likvidnosti i prati sve financijske potrebe građana i poslovnih subjekata
te ima odgovarajući model upravljanja rizikom likvidnosti.

Abstract (english)

The subject of this thesis is liquidity risk in banking, and the aim is to analyze how liquidity
risk affects their business and the way they manage liquidity risk in order to maintain an
appropriate level of liquidity. Banks are the most important intermediary financial institutions
and represent the majority of the financial system of all countries. They face a number of risks
in their business, one of which is liquidity risk. Liquidity risk is the risk that a credit institution
will not have sufficient liquid assets to meet all of its current liabilities. A bank's exposure to
risks can lead to difficulties for the bank, hence it is important to manage risks in banks. The
most important and complex area of management in banks is risk management. Liquidity risk
management is part of the safe operation of commercial banks. Maintaining the bank's liquidity
is one of the key elements of the bank's survival, but also of citizens' trust in the entire banking
system. The survey is based on publicly available data and Erste Bank's annual report. Erste
Bank has a sufficient amount of liquidity and monitors all financial needs of citizens and
business entities and has an appropriate liquidity risk management model.

• Keywords: banka; rizik likvidnosti; upravljanje rizikom; Erste banka
• Keywords (english): Bank; liquidity risk; risk management; Erste bank
• Language: croatian
• URN:NBN: urn:nbn:hr:148:729337
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-26 14:36:48