umovestСтатистика и ЭкономикаStatistics and Economics2500-3925Plekhanov Russian University of Economics10.21686/2500-3925-2014-4-25-29umovest-459Research ArticleЭКОНОМИКАECONOMICSОСОБЕННОСТИ ИСПОЛЬЗОВАНИЯ МОДЕЛИ DUPONT ПРИ АНАЛИЗЕ ПРОЦЕССА ФОРМИРОВАНИЯ РЕНТАБЕЛЬНОСТИ БАНКОВFEATURES OF THE USE THE DUPONT MODEL IN ROE FORMING PROCESS ANALYSIS OF BANKSБондаренкоМатвей ДмитриевичBondarenkoMatvey D.bon-matvej@yandex.ruМЭСИРоссияMoscow State University of Economics, Statistics and Informatics (MESI)Russian Federation201409082016042529Copyright © Бондаренко М.Д., 20162016Бондаренко М.Д.Bondarenko M.D.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://statecon.rea.ru/jour/article/view/459

В работе рассматриваются история создания и особенности применения модели DuPont в процессе анализа рентабельности собственного капитала промышленных компаний. С целью сравнительного анализа рентабельности собственного капитала банков производится адаптация модели для банковской бухгалтерской отчетности и её последующая апробация в ходе анализа рентабельности двух крупнейших игроков банковской системы России в период кризиса (ВТБ и Сбербанка).

The paper studies the history of creation and application the DuPont model analysis for industrial companies. For the purpose of comparative analysis of ROE of banks the model adaptation for bank financial statements was accomplished. The adaptation was then followed by ROE analysis of two largest Russian banks during the financial crisis (VTB and Sberbank).

модель Дюпонаанализ рентабельности собствен ного капиталафинансовый кризисбанкиDuPont modelROE analysisfinancial crisisbankingReferencesBlumenthal R.G. Tis the Gift to Be Simple - Why the 80-year-old DuPont Model Still Has Fans? // CFO Magazine, January (1998)Blumenthal R.G. Tis the Gift to Be Simple - Why the 80-year-old DuPont Model Still Has Fans? // CFO Magazine, January (1998)Kaplan Schweser Schwesernotes 2011 Certified Financial Analyst (CFA) level 1 book 3: Financial reporting and analysis, 2010, с. 153-155Kaplan Schweser Schwesernotes 2011 Certified Financial Analyst (CFA) level 1 book 3: Financial reporting and analysis, 2010, с. 153-155Irini Kalluci Analysis of the Albanian banking system in a risk-performance framework, Bank of Greece, Economic Research Department, February 2011, с. 8Irini Kalluci Analysis of the Albanian banking system in a risk-performance framework, Bank of Greece, Economic Research Department, February 2011, с. 8John W. Bitner, Robert A. Goddard Successful Bank Asset/Liability Management: A guide to the future beyond gap, John Wiley & Sons, 1992John W. Bitner, Robert A. Goddard Successful Bank Asset/Liability Management: A guide to the future beyond gap, John Wiley & Sons, 1992VTB BANK, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008VTB BANK, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008Investor presentation. VTB Group FY’2009 Results, March 30, 2010Investor presentation. VTB Group FY’2009 Results, March 30, 2010Sberbank of Russia, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008Sberbank of Russia, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008R.G. Tis the Gift to Be Simple - Why the 80-year-old DuPont Model Still Has Fans? // CFO Magazine, January (1998)R.G. Tis the Gift to Be Simple - Why the 80-year-old DuPont Model Still Has Fans? // CFO Magazine, January (1998)Kaplan Schweser Schwesernotes 2011 Certified Financial Analyst (CFA) level 1 book 3: Financial reporting and analysis, 2010, p. 153-155Kaplan Schweser Schwesernotes 2011 Certified Financial Analyst (CFA) level 1 book 3: Financial reporting and analysis, 2010, p. 153-155Irini Kalluci Analysis of the Albanian banking system in a risk-performance framework, Bank of Greece, Economic Research Department, February 2011, p. 8Irini Kalluci Analysis of the Albanian banking system in a risk-performance framework, Bank of Greece, Economic Research Department, February 2011, p. 8John W. Bitner, Robert A. Goddard Successful Bank Asset/Liability Management: A guide to the future beyond gap, John Wiley & Sons, 1992John W. Bitner, Robert A. Goddard Successful Bank Asset/Liability Management: A guide to the future beyond gap, John Wiley & Sons, 1992VTB BANK, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008VTB BANK, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008Investor presentation. VTB Group FY’2009 Results, March 30, 2010Investor presentation. VTB Group FY’2009 Results, March 30, 2010Sberbank of Russia, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008Sberbank of Russia, consolidated Financial Statements and auditor’s report for the years ended 31 December 2009 and 2008

The authors declare that there are no conflicts of interest present.