Modernizarea metodelor de analiză a performanţei bancare folosind sistemul de analiză financiară DuPont pentru băncile comerciale autohtone

Abstract

This article includes the research of the bank performance metrics and financial variables and ratios that drive performance. Are developed the methodological framework for decomposing the financial performance of the commercial bank's capital into components that make up the bank performance, using the DuPont Model approach, as well as the framework are tested on the actual data of a local commercial bank. The theoretical-methodological approaches from the international literature were studied with reference to the analysis of the performance of financial institutions, especially commercial banks, using the DuPont Model. As a result, the methodological framework for analyzing the performance of indigenous commercial banks was elaborated, based on the particularities of the financial statements of the banking system in the Republic of Moldova. The proposed methods can be applied to identify influencing factors on bank performance and to formulate objectives and targets for the financial indicators of the commercial bank. JEL: G32.