QUẢN TRỊ NGÂN HÀNG Sacombank

nh gi hot ng qun tr ti Sacombank
GVHD: Th.S. V Th Thy Linh
MC LC
CHNG1: C S L LUN.........................................................................................3
1.1. Qun tr hin i trong kinh doanh ngn hng.........................................................3
1.1.1. Khi nim: .......................................................................................................3
1.1.2. c im ca qun tr ngn hng hin i:.......................................................3
1.1.3. Cc ni dung ca qun tr ngn hng hin i:.................................................3
1.1.4. Cc lnh vc ca qun tr ngn hng:................................................................4
1.2. Qun tr vn ch s hu, ti sn N, ti sn C.......................................................5
1.2.1. Qun tr vn ch s hu...................................................................................5
1.2.2. Qun tr TS N.................................................................................................6
1.2.3. Qun tr TS C.................................................................................................8
1.3. Cc phng php phn tch bo co ti chnh.......................................................12
1.3.1. Phng php so snh......................................................................................12
1.3.2. Phng php phn tch nhn t......................................................................12
1.3.3. Phng php phn tch xu hng...................................................................12
1.3.4. Phng php phn tch ch s.........................................................................12
1.3.5. Phng php phn tch ti chnh dupont.........................................................14
CHNG 2: PHN TCH V NH GI TNH HNH BIN NG V HOT
NG QUN TR VCSH, TSC, TSN CA NHTMCP SI GN THNG TN T
NM 2010 N 2011.....................................................................................................14
2.1. Tng quan v NHTMCP SI GN THNG TN.............................................15
2.1.1. Gii thiu NHTMCP SI GN THNG TN............................................15
2.1.2. Bo co ti chnh............................................................................................19
2.2. Tnh hnh bin ng VCSH, ti sn C, ti sn N...............................................23
2.2.1. Tnh hnh bin ng VCSH............................................................................23
2.2.2. Tnh hnh bin ng ti sn N.......................................................................25
2.2.3. Tnh hnh bin ng ti sn C.......................................................................28
Qun tr ngn hng
GVHD: Th.s V Th Thy Linh
2.2.4. Tnh hnh bin ng ch s ti chnh:..............................................................29

2.3. Tnh hnh qun tr VCSH. qun tr TS N v TS c ca Sacombank....................32
2.3.1. Tnh hnh qun tr VCSH................................................................................32
2.3.2. Tnh hnh qun tr ti sn N..........................................................................33
CHNG 3: QUN TR THU NHP, CHI PH, LI NHUN V QUN TR RI
RO.................................................................................................................................... 49
3.1. Thu nhp, chi ph v li nhun ca ngn hng:.....................................................49
3.2. nh gi kt qu hot ng...................................................................................50
3.3. Qun tr ri ro:.......................................................................................................53
3.3.1. Qun tr ri ro thanh khon:............................................................................53
3.3.2. Qun tr ri ro tn dng:..................................................................................57
3.3.3. Qun tr ri ro li sut:....................................................................................60
3.3.4 Qun tr ri ro t gi:.......................................................................................63
CHNG 4: XUT HON THIN HOT NG QUN TR TI
SACOMBANK................................................................................................................67
4.1. M hnh SWOT.....................................................................................................67
4.1.1. Nhn xt:........................................................................................................67
4.1.2. nh gi:........................................................................................................76
4.2. Gii php:..............................................................................................................78
Qun tr ngn hng
GVHD: Th.s V Th Thy Linh
CHNG1: C S L LUN
1.1. Qun tr hin i trong kinh doanh ngn hng
1.1.1. Khi nim:
Qun tr kinh doanh ngn hng l vic thit lp cc chng trnh hot ng kinh
doanh t cc mc ch, mc tiu kinh doanh di hn v ngn hn ca ngn hng, l
vic xc nh v iu ha cc ngun ti nguyn thc hin chng trnh, cc mc tiu
kinh doanh, l vic t chc, lnh o v kim tra nhn vin ca ngn hng thc hin
cc chng trnh mc tiu ra.
1.1.2. c im ca qun tr ngn hng hin i:
Mt l, qun tr ngn hng hin i hng ti s phi, kt hp cc ngun lc con
ngi v vt cht trong cc qu trnh sn xut, cung ng cc dch v ngn hng.
Hai l, nh qun tr cn quan tm n yu t con ngi c v phng din nng lc
chuyn mn, nng lc php l, thi quen, tnh cch v phm cht o c ca h
Ba l, nh qun tr ngn hng lm cng vic t chc, lnh o, kim sot mt b my
sn xut ra c cc sn phm thng tin i km cc sn phm ngn hng truyn thng khc.
1.1.3. Cc ni dung ca qun tr ngn hng hin i:
(i) Hoch nh chin lc, sch lc hot ng: xc nh mc tiu m ngn hng phi
t c trong tng khong thi gian nht nh.
(ii) T chc v b tr nhn s: nh qun tr lm cc cng vic sau:
- Nghin cu li cc cng vic cn phi lm
- T chc cc b phn thc hin cng vic .
- B tr ngi qun l cc b phn v cc nhn vin ca cc b phn trn c s gn
lin vi kh nng ca tng ngi vi cng vic, nhim v c giao.
- Xc nh cc mi quan h gia cc b phn, cc cp qun tr khc nhau nhm h
tr cho nhau trong qu trnh hot ng trong vic thc hin mc tiu ca ngn hng
Cc cp qun tr trong mt ngn hng theo cc nguyn tc qun tr hin i bao gm:
Ban lnh o cao cp, qun tr gia cp trung gian, qun tr gia cp c s.
3
Qun tr ngn hng
(iii) Lnh o (iu khin): l qu trnh nh lnh o tc ng ln hnh vi ca cc i

tng b qun tr mt cch c ch ch, c nh hng, Lnh o bao gm vic a ra cc
quyt nh c tnh nguyn tc m mi ngi phi tun theo v t chc thc hin cc
quyt nh , ng thi to iu kin cho mi c nhn pht huy c kh nng ca mnh
trong hnh vi tp th.
(iv) Phi hp: s lin kt cc kh nng ring bit ca tng ngi, tng b phn, tng
yu t, Chc nng phi hp phi gn lin vi chc nng t chc v lnh o, c thc
hin trong tng hot ng hng ngy ca nhn vin, Chc nng phi hp l mt b phn
ca chc nng t chc, nhng n c din ra trong ngy vi tt c cc cp qun tr,
(v) Kim tra: s theo di ca nh qun tr v kt qu cng vic ca nhn vin,
Cng vic kim tra cn phi thc hin thng xuyn, lin tc v da trn h thng ch
tiu nh hng r rt lng ha cc cng vic mt cch khoa hc,
1.1.4. Cc lnh vc ca qun tr ngn hng:
(i) Qun tr tng qut: thit lp cc b phn v a ra k hoch hot ng cho tt c
b phn; xc nh quyn hn, trch nhim tng b phn v kim tra, gim st cng vic
ca cc b phn , Ngoi ra, qun tr tng qut cn c chc nng i ngoi: thit lp cc
mi quan h vi cc b phn khc trong ni b, cp ch qun
(ii) Qun tr ti chnh: lp k hoch cc ngun ti chnh ca ngn hng m bo cho
ngn hng hot ng bnh thng; chn la v a ra cc quyt nh u t sinh li, m
bo kh nng thanh ton ca ngn hng,
(iii) Qun tr cung ng dch v ngn hng: hoch nh dch v, xc nh cht lng
dch v, i tng khch hng v cung ng sn phm,
(iv) Qun tr tip th: a ra cc bin php duy tr th trng, pht trin th trng,
Bao gm cc cng vic nh nghin cu nhu cu ca khch hng, nghin cu mi trng
kinh doanh, sn phm, qung co t chc vic a sn phm, dch v n ngi tiu dng
nhanh nht vi chi ph thp nht,
(v) Qun tr nhn s: tuyn chn, hun luyn nhn vin v Lp k hoch cc chng
trnh khai thc ngun nhn vin v s dng nhn vin c hiu qu nht; nh ra ch
lng bng v cc ch u i khc nhm khch l nhn vin lm vic,
4
Qun tr ngn hng
(vi) Qun tr ti sn Nti sn C: qun tr cc ngun vn v vic s dng vn ca

ngn hng nhm m bo hiu qu kinh t cao nht, hn ch c ri ro pht sinh trong
kinh doanh, Mc tiu ch yu l khi tng cc ngun vn huy ng p ng nhu cu
kinh doanh, tm kim cc lnh vc u t c hiu qu va mang li li nhun cao va
chp hnh ng cc quy ch ca cc c quan c thm quyn v m bo c kh nng
thanh khon ca ngn hng,
(vii) Qun tr vn ch s hu v s an ton ca ngn hng: m bo mt mc vn
ch s hu ti thiu trn tng s vn kinh doanh ca ngn hng, H s vn ch s hu
trn ti sn kinh doanh cng cao th s an ton cng ln
(viii) Qun tr ri ro trong kinh doanh ngn hng: Kim sot v hn ch, phng nga
cc loi ri ro pht sinh cng nh a ra cc gii php x l ri ro hiu qu nht,
(ix) Qun tr kt qu ti chnh: Lp k hoch cc khon chi tiu v cc khon thu nhp
do kinh doanh mang li; ra cc gii php nhm tit gim chi ph hp l v tng cc
khon thu trong kinh doanh cho ngn hng,
1.2. Qun tr vn ch s hu, ti sn N, ti sn C

1.2.1. Qun tr vn ch s hu
Khi nim: Qun tr vn ch s hu l vic nghin cu s hnh thnh vn ch s hu
ca ngn hng, v c cu cc thnh phn va vn c s hu m bo cho cc hot ng
kinh doanh ca ngn hng an ton v c li.
Vic qun tr vn bao gm c vic h thp chi ph vn ln vic phn b vn cho cc
dch v ti chnh sinh li.
ngha ca vic qun tr vn ch s hu:
- To iu kin bo v ti sn cho khch hng k thc ti sn ti ngn hng.
- To iu kin n nh v tng trng vn ch s hu mt cch hp l, nhm
ngn chn cc ri ro v ph sn trong kinh doanh.
- Gip nh qun tr qun l hiu qu vn ch s hu v to ra s bn vng trong tng
trng kh nng sinh li.
- m bo cho ngn hng t c mt mc vn ch s hu, vi kt cu cu cc
thnh phn ph hp vi quy m hot ng v mc ri ro trong kinh doanh.
Cch xc nh mc vn ch s hu:
5
Qun tr ngn hng
- Xc nh theo gi tr s sch chun mc k ton c chp nhn ph bin

(Generally Accepted Accounting Principle GAAP)
- Xc nh theo chun mc k ton quy tc (Regulatory accounting principle RAP)
- Xc nh theo gi th trng (MVC Market value Capital)
1.2.2. Qun tr TS N
1.2.2.1. Khi nim:

Ti sn N l ngun vn m ngn hng tm s dng v phi tr v s tin n gc
v li, trn s tin tm s dng trong mt thi gian nht nh,
1.2.2.2. Phn loi cc ti sn n:

a. Cc ti khon giao dch: l cc loi ti khon c khch hng m ti ngn
hng vi mc ch ngn hng cung cp nhng dch v thanh ton khng dng tin
mt. Bao gm: ti khon tin gi khng k hn ca doanh nghip, c nhn, t chc tn
dng khc; ti khon vng lai.
b.Cc ti khon phi giao dch: l nhng ti khon c khch hng m ti ngn
hng cho cc loi tin gi nh k nh tin gi c k hn ca cc doanh nghip, tin gi
tit kim ca c nhn.Khch hng ch c rt tin ra theo mt k hn c nh trc v
vn gc v li. Khch hng khng c tham gia thanh ton khng dng tin mt.
c. Vay vn trn th trng tin t: cc ngn hng thng mi c th vay v cho vay
ln nhau thng qua th trng lin ngn hng; hoc vay ngn hng Trung ng.Cc ngn
hng thng mi cng c th vay vn thng qua pht hnh chng ch tin gi, pht hnh
k phiu, tri phiu ngn hng.
d. Cc ti khon hn hp: l mt dng ti khon tin gi hoc phi tin gi cho
php kt hp thc hin cc dch v thanh ton, tit kim, mi gii u t, tn dng,
e. Vay ngn hn qua hp ng mua li (repurchase agreement- RP): l hp ng
c k kt gia ngn hng vi khch hng hoc vi ngn hng khc, tha thun bn tm
thi chng khon cht lng c tnh thanh khon cao km theo tha thun s mua li cc
chng khon ny, ti mt thi im tng lai vi mt mc gi xc nh trong hp ng.
f. Bn v chng khon ha cc khon cho vay
6
Qun tr ngn hng
g. Vn chim dng : s dng tm thi cc ngun nh tin k qu bo chi sc,

m th tn dng, bo lnh ngn hng
1.2.2.3. Phng php qun l ti sn n

(i) Thc hin cc chnh sch v bin php ng b nng cao kh nng huy ng vn
ca ngn hng:
Bin php kinh t : s dng cc n by kinh t nh li sut v cc cng c khc
nhm khai thc v huy ng cc ngun vn cn thit,
Bin php k thut: ci tin nng cp, thay th cc thit b, phng tin trong cng tc
huy ng vn nhm m bo cho vic thanh ton c nhanh chng thun tin; a dng
ha cc hnh thc huy ng vn, cc loi hnh dch v tin gi; hon thin v pht trin
mng li truyn thng v cc cc mng li hin i,
Bin php tm l: tc ng vo yu t tnh cm, tm l ca khch hng, Nng cao
hiu qu hot ng cng tc tuyn truyn, qung co v xy dng thng hiu ca ngn
hng; nng cao qun tr ngun nhn lc c v cht lng nhm to ra hnh nh p cho
ngn hng v ni dung ln hnh thc,
(ii) Tm kim ngun vn thng qua cc cng c c bn:
- Vay qua m
- Vay ti cp vn ca ngn hng nh nc
- S dng cc hp ng mua li, pht hnh chng ch tin gi c mnh gi ln
(iii) a dng ha cc ngun vn huy ng v to c cu vn ngun vn ph hp vi
c im hot ng ca ngn hng:
i vi ngn hng bn bun ch yu cho vay trung v di hn i hi cc loi tin gi
c k hn, tin gi nh k chim t trng cao,
i vi ngn hng bn l ch yu cho vay ngn hn i hi loi tin gi khng k hn
chim t trng cao m bo chi ph huy ng thp,
(iv) Tn dng vn ngn hn cho vay trung, di hn theo quy nh ca lut php
- T l ti a ca ngun vn ngn hn s dng cho vay trung hn v di hn: 40%
i vi ngn hng thng mi, 30% i vi t chc tn dng khc,
7
Qun tr ngn hng
- Ngun vn ngn hn dng cho vay trung v di hn: tin gi khng k hn, c k
hn di 12 thng; tin gi tit kim khng k hn, c k hn ci 12 thng; ngun vn
t vic pht hnh giy t c gi ngn hn;
- Nu ngun vn ngn hn s dng cho vay trung v di hn cao hn t l ti a, phi
c vn bn ngh Ngn hng nc chp thun,
(v) Thc hin y cc ni dung c bn trong qun l ti sn n ca ngn hng:
- Xy dng k hoch ngun vn ca ngn hng: s lng, c cu, tc tng trng
ngun vn xut pht t c cu v quy m ti sn C, ph hp vi kh nng qun l v
m bo hiu qu kinh doanh, trn c s tng hp k hoch ngun vn ca cc chi nhnh
v hi s chnh,
- iu hnh vn trong ton h thng: sau khi k hoch c duyt s giao ch tiu huy
ng v k hoch ngun vn n tng chi nhnh, xc nh hn mc v li sut iu
chuyn vn trong ni b h thng,
- Phn tch, nh gi tnh hnh thc hin,
- Theo di vic thc hin li sut, chnh lch li sut bnh qun cho vay v huy ng
ca tng chi nhnh cng nh ton h thng,
(vi) Thc hin quy trnh qun l ti sn n ca ngn hng:
Ti hi s chnh: xy dng k hoch ngun vn, lp k hoch ngun vn, thc hin
huy ng vn gn lin vi vic iu ha vn trong ton h thng,
Ti chi nhnh: lp k hoch vn, thc hin cng tc huy ng vn v iu ha vn,
ngh hi s iu chnh cc ch tiu cn c vo tnh hnh c th, nh k thc hin vic
nh gi cng tc thc hin,
1.2.3. Qun tr TS C
Khi nim: l gi tr tin t ca cc ti sn m ngn hng nm quyn s hu hp
php , l kt qu ca vic s dng vn ca ngn hng, l ti sn c hnh thnh t ngun
vn ca ngn hng trong qu trnh hot ng,
Thnh phn ca ti sn c
(i) Ngn qu: l ti sn c tnh thanh khon cao m ngn hng phi duy tr m bo
an ton trong hot ng kinh doanh, bao gm tin mt ti qu v tin gi ti cc ngn
hng khc,
8
Qun tr ngn hng
(ii) Khon mc u t: b tr ri ro trong danh mc cho vay; cung ng thanh khon

d phng cho ngn hng; n nh thu nhp; to s ngn nga cc thit hi khi ri ro xut
hin,
(iii) Chng khon u t: cc cng c ca th trng tin t nh tri phiu ngn hn
ca cng ty, tri phiu th di 1 nm, hi phiu; cng c ca th trng vn: Tri
phiu chnh ph thi hn trn 1 nm, tri phiu di hn ca cng ty, cng tri
(iv) Khon mc tn dng: chim t trng ln (60-75%): cho vay trc tip, cho vay
gin tip, cho thu ti chnh, bo lnh ngn hng,
(v) Danh mc ti sn c khc: ti sn c nh, cc khon phi thu, chi ph,
Qun tr ti sn c
L vic qun l cc danh mc s dng vn ca ngn hng nhm to ra mt c cu ti
sn C thch hp,
(i) Cc nguyn tc qun tr ti sn c
- Phn tn ri ro bng cch a dng ha cc khon mc ti sn C
- Gii quyt tt mi quan h gia tnh thanh khon v kh nng sinh li trong mt
khon mc ti sn c,
- m bo ti sn c c chuyn ha mt cch linh hot v mt gi tr gia cc danh
mc,
(ii) Cc yu t tc ng n qun tr ti sn c
- Cc quy nh ca php lut
- Mi quan h h tr gia ngn hng vi khch hng,
- Li nhun m ngn hng t c trong kinh doanh v nhu cu tng c tc ca cc
c ng,
- Hiu qu v s an ton ca ngn hng trong kinh doanh thng qua tnh thanh khon,
(iii) Cc phng php qun tr ti sn c
a, Phn chia ti sn c qun l
- Cn c vo tnh thanh khon: d tr s cp, d tr th cp, tn dng, u t,
- Cn c vo c im v tnh cht ca ngun hnh thnh ti sn c: tin gi khng k
hn dnh 60% - 70% cho d tr s cp phn cn li cho vay ngn hn; ngun vn huy
ng c k hn c an ton cao ch yu cho vay trung di hn; vn iu l v cc qu
l vn ch s hu s dng mua sm ti sn c nh, thit b dng c
9
Qun tr ngn hng
- Thit lp cc trung tm: mi trung tm l mt ngn hng nh, c nhim v phn chia
ngun vn ca trung tm, hnh thnh nn nhng khon mc ti sn c thch hp
- Phng php m hnh lp trnh tuyn tnh: xc nh t sut li nhun mang li ca
tng loi ti sn C, sau xc nh khi lng ca tng danh mc ti sn C m ngn
hng phi u t sao cho li nhun em li l cao nht,
b, Qun tr d tr
- D tr: nhm m bo kh nng thanh ton ton b cc khon n pht sinh, cc
khon chi tr, chi tiu v cho vay thng xuyn ca ngn hng; bao gm: tin mt, tin
gi ti ngn hng khc v cc ti sn C c tnh thanh khon cao,
Ti sn C = Ti sn N + Vn ngn hng
duy tr kh nng chi tr th: Ti sn C > =Ti sn N
Ti sn d tr > Cc khon chi tr
- Cc hnh thc d tr ca ngn hng:
+ Cn c vo yu cu d tr: c d tr php nh, d tr thng d
+ Cn c vo cp d tr: d tr s cp v d tr th cp
+ Cn c vo hnh thi tn ti: tin mt, tin gi ngn hng khc v cc chng khon
c tnh thanh khon cao,
- Ti sn d tr v nhu cu d tr:
+ D tr php nh: l khon d tr m NHNN bt buc cc t chc tn dng hot
ng ti Vit Nam phi duy tr trn ti khon tin gi thanh ton ti NHNN,
Phng php qun l d tr bt buc: phong ta hon ton, bn phong ta, khng
phong ta,
S tin d tr bt buc = (s d tin gi khng k hn x T l d tr bt buc) + (S
tin gi c k hn x T l d tr bt buc)
Cc loi tin gi phi tnh d tr bt buc bao gm tin gi bng VN v ngoi t
gm: tin gi kho bc Nh nc, tin gi ca khch hng trong v ngoi nc, tin thu
c t pht hnh giy t c gi
+ Tin mt ti qu: tin mt ti hi s v chi nhnh, cc phng giao dch, my ATM,
+ Tin gi thanh ton ti ngn hng khc
+ Tin ang chuyn
c, Xy dng mt chnh sch tn dng hiu qu
10
Qun tr ngn hng
Chnh sch tn dng l h thng cc quan im, ch trng, nh hng quy nh ch

o hot ng tn dng v u t ca ngn hng, Chnh sch tn dng phi t c mc
tiu cn bng gia ti a ha li nhun v gim thiu ri ro, m bo kh nng tng
trng tn dng v u t an ton, hiu qu theo dng nh hng v chin lc pht
trin ca ngn hng,
Xc nh li sut cho vay:
+ Phng php iu chnh ri ro trn gi vn (RAROC: Risk Adjusted Return on
Capital)
Li sut cho vay = Chi ph vn cho vay + Mc li nhun k vng
Chi ph vn cho vay = (a) + (b) + (c) + (d) + (e)
Trong : (a) Chi ph huy ng vn
(b) Chi ph hot ng
(c) Chi ph d phng ri ro tn dng
(d) Chi ph thanh khon
(e) Chi ph vn ch s hu
+ Phng php cnh tranh theo li sut th trng: phng K hoch tng hp xc nh
li sut cho vay ca mt nhm ngn hng thng mi NN, mt nhm ngn hng thng
mi c phn, nhm NHTM lin doanh, nhm NHTM nc ngoi tnh li sut cho vay
bnh qun ca th trng cho tng k hn, Da vo li sut cho vay bnh qun ny, y
ban ALCO s quyt nh mc sn li sut cho vay trnh Tng gim c ph duyt, sau
thng bo cho cc chi nhnh lm c s xc nh li sut cho vay; kt hp mc ri
ro ca cc khon cho vay v mc cnh tranh trn a bn, cc gim c chi nhnh t
quyt nh mc li sut cho vay nhng khng thp hn mc sn li sut cho vay,
d, Xy dng chnh sch u t hiu qu (u t chng khon)
- Cc nhn t nh hng n chnh sch u t ca ngn hng: t sut li nhun k
vng, kh nng chu thu, ri ro tn dng, ri ro thanh khon, ri ro thu hi trc hn, ri
ro lm pht, ri ro thu hi trc hn, ri ro lm pht, ri ro nm gi chng khon.
- Chnh sch u t ca ngn hng: nu r mc tiu hot ng u t ca ngn hng,
xc nh c cu danh mc chng khon theo nhm thanh khon v nhm u t sinh li;
xc nh t trng ca khon mc u t; xc nh kh nng cm c chng khon, chit
khu hoc ti chit khu khi nhu cu vn pht sinh.
11
Qun tr ngn hng
- Chin lc v k hn u t: chin lc u t bc thang, chin lc u t chuyn

o hn v pha trc, chin lc u t chuyn o hn v pha sau, kt hp chuyn o
hn v pha trc v chuyn o hn v pha sau; chin lc tip cn t l thu nhp mong
i.
1.3. Cc phng php phn tch bo co ti chnh

1.3.1. Phng php so snh
Phng php so snh c s dng xc nh xu hng pht trin v mc bin
ng ca cc ch s kinh k, Khi s dng phng php ny cn lu :
- Tiu chun so snh: cn c so snh k gc nm trc, k hoch, trung bnh ngnh,
i th cnh tranh,
- iu kin so snh: ng nht v thi gian, khng gian v ni dung kinh t.
- Mc tiu so snh: s tuyt i, s tng i.
Phng php so snh cn gi l phng php phn tch theo chiu ngang v theo
chiu dc.
+ Xc nh cc t l, quan h tng quan gia cc d kin trn BCTC gi l phn tch
theo chiu dc.
+ Xc nh t l v chiu hng tng gim ca cc d kin BCTC ca nhiu k khc
nhau c gi l phn tch theo chiu ngang.
1.3.2. Phng php phn tch nhn t
- Phn tch nhn t thun: gm phng php thay th lin hon, phng php tnh s
chnh lch.
- Phn tch nhn t nghch: gm phng php hi quy n, phng php hi quy bi.
1.3.3. Phng php phn tch xu hng
Phn tch xu hng l k thut phn tch bng cch so snh cc t s ti chnh ca
cng ty qua nhiu nm thy c xu hng tt ln hay xu i ca cc ch s ti chnh.
1.3.4. Phng php phn tch ch s
Phn tch t s ti chnh l k thut phn tch cn bn v quan trng nht ca phn
tch bo co ti chnh, Phn tch cc ch s ti chnh lin quan n vic xc nh v s
12
Qun tr ngn hng
dng cc t s ti chnh o lng v nh gi tnh hnh v hot ng ti chnh ca

doanh nghip.
Nhm 1: ch s tng qut
(1) T trng TS NH = TS NH/ Tng TS
(2) T trng TS DH = TS DH/ Tng TS
(3) T trng n = Tng n / tng NV
(4) T trng VCSH = VCSH = VCSH/ Tng NV
Nhm 2: Nhm ch s v kh nng thanh ton
(1) Ch s kh nng thanh ton tng qut = Tng TS / Tng n phi tr
(2) Ch s kh nng thanh ton n di hn = TS DH / N DH
(3) Ch s thanh ton hin hnh = TSNH/ N NH
(4) Ch s thanh ton nhanh = (TS NH HTK)/ N NH
(5) Ch s thanh ton tc thi = Tin v cc khon tng ng tin/ N NH
Nhm 3: Nhm ch s v hiu sut hot ng
(1) Vng quay tng TS = Doanh thu thun / Tng TS bnh qun
(2) Vng quay ti sn ngn hn = Doanh thu thun/ Tng TS NH bnh qun
(3) Vng quay ti sn di hn = Doanh thu thun/ Tng TS DH bnh qun
(4) Vng quay khon phi thu = Doanh thu thun / Khon phi thu bnh qun
Nhm 4: Nhm ch s v c cu ti chnh
(1) T s n = Tng n phi tr / Tng ti sn
(2) T s m bo n = Tng n phi tr/ Vn ch s hu
(3) T s t ti tr = Vn ch s hu/ Tng ngun vn
Nhm 5: Nhm ch s v hiu qu
(1) T sut li nhun trn doanh thu (ROS) = Tng li nhun sau thu/ Tng doanh
thu thun
(2) T sut li thun thun t hot ng kinh doanh trn tng TS bnh qun (ROA) =
Tng li nhun sau thu/ Tng TS bnh qun
(3) T sut li nhun trn vn ch s hu (ROE) = Tng li nhun sau thu/ Vn ch
s hu bnh qun
(4) Kh nng thanh ton li vay = (Li nhun trc thu + li vay)/ li vay
13
Qun tr ngn hng
1.3.5. Phng php phn tch ti chnh dupont

Phng php Dupont cho thy mi lin h gia cc ch s ti chnh,
ROA = (Li nhun rng/ Doanh thu thun) x (Doanh thu thun/ Tng ti sn)
ROE = (Li nhun rng/ Doanh thu thun) x (Doanh thu thun/ Tng ti sn) x (Tng
ti sn/ Vn ch s hu)
Qua mi lin h gia cc ch s trong phng php Dupont, cho php doanh nghip
phn tch nguyn nhn tc ng n ch s ROE, v a ra cc bin php ci thin ch s
ROE bng cch thc hin mt hay nhiu bin php sau:
-
Tng doanh thu, gim chi ph tng kh nng sinh li ca doanh thu
Tng s vng quay tng ti sn ca doanh nghip
Thay i c cu ngun vn: T l gia vn ch s hu v cc khon n
S phn tch Dupont:
CHNG 2: PHN TCH V NH GI TNH HNH

BIN NG V HOT NG QUN TR VCSH, TSC,
TSN CA NHTMCP SI GN THNG TN T NM
2010 N 2011
14
Qun tr ngn hng
2.1. Tng quan v NHTMCP SI GN THNG TN

2.1.1. Gii thiu NHTMCP SI GN THNG TN
Sacombank l mt trong nhng ngn hng thng mi c phn (TMCP) u tin c
thnh lp ti Thnh ph H Ch Minh (TP.HCM) vo nm 1991, t vic hp nht Ngn
hng Pht trin Kinh t G Vp cng vi 03 hp tc x tn dng l tn Bnh, Thnh Cng
v L Gia.
Nm 1993, Sacombank l mt trong nhng ngn hng thng mi c phn (TMCP)
u tin c thnh lp ti Thnh ph H Ch Minh (TP.HCM) t vic hp nht Ngn
hng Pht trin Kinh t G Vp cng vi 03 hp tc x tn dng l tn Bnh, Thnh Cng
v L Gia.
L ngn hng u tin pht hnh c phiu i chng vi mnh gi 200.000 ng/c
phiu tng vn iu l ln 71 t ng vi gn 9.000 c ng tham gia gp vn.
2001: Tp on Ti chnh Dragon Financial Holdings (Anh Quc) tham gia gp 10%
vn iu l ca Sacombank, m ng cho vic tham gia gp vn c phn ca Cng ty
Ti chnh Quc t (International Finance Corporation IFC, trc thuc World Bank) vo
nm 2002 v Ngn hng ANZ vo nm 2005. Nh vo s hp tc ny m Sacombank
sm nhn c s h tr v kinh nghim qun l, cng ngh ngn hng, qun l ri ro,
o to v pht trin ngun nhn lc t cc c ng chin lc nc ngoi.
2002: Thnh lp Cng ty trc thuc u tin - Cng ty Qun l n v Khai thc ti
sn Sacombank-SBA, bc u thc hin chin lc a dng ha cc sn phm dch v
ti chnh trn gi.
2003: L doanh nghip u tin c php thnh lp Cng ty Lin doanh Qun l
Qu u t Chng khon Vit Nam (VietFund Management - VFM), l lin doanh gia
Sacombank (nm gi 51% vn iu l) v Dragon Capital (nm gi 49% vn iu l).
2004: K kt hp ng trin khai h thng Corebanking T-24 vi cng ty Temenos
(Thy S) nhm nng cao cht lng hot ng, qun l v pht trin cc dch v ngn
hng in t.
Ngn hng Sacombank cung cp y cc dch v ca mt Ngn hng tm c quc
t, c th sau:
15
Qun tr ngn hng
- Huy ng tin gi tit kim, tin gi thanh ton ca c nhn v n v bng VND,
ngoi t v vng, Tin gi ca khch hng c bo him theo quy nh ca Nh nc,
- Cho vay ngn hn, trung v di hn; cho vay ng ti tr; cho vay thu chi; cho vay
sinh hot, tiu dng; cho vay theo hn mc tn dng bng VND, ngoi t v vng vi cc
iu kin thun li v th tc n gin,
- Mua bn cc loi ngoi t theo phng thc giao ngay (Spot), hon i (Swap), k
hn (Forward) v quyn la chn tin t (Currency Option),
- Thanh ton, ti tr xut nhp khu hng ha, chit khu chng t hng ha v thc
hin chuyn tin qua h thng SWIFT bo m nhanh chng, chi ph hp l, an ton vi
cc hnh thc thanh ton bng L/C, D/A, D/P, T/T, P/O, Cheque,
- Pht hnh v thanh ton th tn dng ni a v quc t: Th Sacombank
MasterCard, th Sacombank Visa, th ni a Sacombank Card, Chp nhn thanh ton th
quc t Visa, MasterCard, JCB,,,thanh ton qua mng bng Th.
- Thc hin giao dch ngn qu, chi lng, thu chi h, thu chi ti ch, thu i ngoi t,
nhn v chi tr kiu hi, chuyn tin trong v ngoi nc,
- Cc nghip v bo lnh trong v ngoi nc (bo lnh thanh ton, thanh ton thu,
thc hin hp ng, d thu, cho gi, bo hnh, ng trc,,,)
- Dch v ti chnh trn gi h tr du hc, T vn u t - ti chnh - tin t
- Dch v a dng v a c;
- Home Banking; Mobile Banking; Internet Banking,
M hnh t chc ca Ngn hng TMCP Si Gn Thng Tn
16
Qun tr ngn hng
17
Qun tr ngn hng
i hi ng c ng: l c quan c thm quyn cao nht ca Ngn hng bao gm tt

c cc c ng c tn trong danh sch ng k c ng,
Hi ng qun tr: l c quan qun tr Ngn hng, c ton quyn nhn danh Ngn hng
quyt nh cc vn lin quan n mc ch, quyn li ca Ngn hng, tr nhng vn
thuc thm quyn ca i hi ng c ng, Hi ng qun tr theo iu l Sacombank
t nht 03 ngi v nhiu nht 11 thnh vin, Nhim k ca Hi ng qun tr l 05 nm v
c th c bu li, Hin nay, Hi ng qun tr gm 11 thnh vin,
Ban kim sot: Ban Kim sot do i hi ng C ng bu ra, l t chc thay mt c
ng kim sot mi hot ng kinh doanh, qun tr v iu hnh ca Ngn hng, Hin
nay, Ban kim sot gm 4 thnh vin
Tng Gim c: Tng Gim c l ngi chu trch nhim trc Hi ng qun tr,
trc php lut v vic iu hnh hot ng hng ngy ca Ngn hng, Nhim k ca
Tng Gim c l 05 nm v c th c b nhim li, Gip vic cho Tng Gim c c
cc Ph Tng Gim c,
Cc b phn nghip v: trn c s cc chc nng nhim v c quy nh ti Quy ch
t chc iu hnh, Sacombank c 08 khi v 25 phng ban nghip v/trung tm chu s
qun l trc tip ca Tng gim c, Mi khi v phng nghip v c y quyn mt s
cng vic chc nng c th, to nn mt b my hot ng thng sut trong ton h thng
ngn hng,
Cc chi nhnh v phng giao dch: Sacombank c a bn hot ng rng khp c
nc vi tr s chnh t ti TP, H Ch Minh v 120 Chi nhnh, phng giao dch c t
ti H Ni, Vinh, Hi Phng, Qung Ninh, Nng, Qung Ngi, Nha Trang, Cn Th,
Lm ng, c Lc, ng Nai, Bnh Dng, TP,HCM, B Ra Vng Tu, Tin Giang v
An Giang, Cc chi nhnh l n v ph thuc ngn hng hot ng theo phn cp, y
quyn ca Tng Gim c ph hp vi iu l v qui nh ca php lut, Mi chi nhnh c
bng cn i ti khon ring, phi t cn i thu nhp, chi ph v c li ni b sau khi tnh
cc khon chi ph v li iu ha vn, di chi nhnh l cc phng giao dch, Phng
giao dch l n v hch ton bo s v c con du ring, c php thc hin mt phn
cc ni dung hot ng ca Chi nhnh theo s y quyn ca Gim c chi nhnh
18
2.1.2. Bo co ti chnh
2.1.2.1. Bng cn i k ton (VT: triu ng)

Ch tiu
TI SN C
Tin mt, vng bc v qu
Tin gi ti Ngn hng Nh nc Vit Nam
Tin, vng gi ti cc TCTD v cho vay cc t chc tn
dng ("TCTD") khc
Tin, vng gi ti cc TCTD khc
Cho vay cc TCTD khc
D phng ri ro cho vay cc TCTD khc
Chng khon kinh doanh
D phng gim gi chng khon kinh doanh
Cc cng c ti chnh phi sinh v cc ti sn ti chnh
khc
Cho vay khch hng
Cho vay khch hng
D phng ri ro cho vay khch hng
Chng khon u t
Chng khon u t sn sng bn
Chng khon u t gi n ngy o hn
D phng gim gi chng khon u t
Gp vn, u t di hn
u t vo cng ty con
Vn gp lin doanh
u t vo cng ty lin kt
u t di hn khc
D phng gim gi u t di hn
Ti sn c nh
Ti sn c nh hu hnh
Nguyn gi ti sn c nh
Hao mn ti sn c nh
Ti sn c nh thu ti chnh
Nguyn gi ti sn c nh
Hao mn ti sn c nh
Ti sn c nh v hnh
Nguyn gi ti sn c nh
Hao mn ti sn c nh
19
2010
65,448,356
6,838,617
2,115,265
2011
131,105,060
6,429,464
1,540,756
6,976,109
32,060,138
6,777,637
198,472
98,824
108,697
(9,873)
32,060,121
17
-
4,122
16,848
38,003,086
38,381,855
(378,769)
8,401,391
332,515
8,165,783
(96,907)
766,468
145,350
679,335
(58,217)
937,558
430,282
586,089
(155,807)
507,276
536,376
(29,100)
61,717,617
62,345,714
(628,097)
20,694,745
44,817
20,662,148
(12,220)
1,340,697
50,000
155,680
1,188,864
(53,847)
1,067,493
679,056
924,131
(245,075)
388,437
424,611
(36,174)
Bt ng sn u t
Nguyn gi bt ng sn u t
Hao mn bt ng sn u t
Ti sn c khc
Cc khon phi thu
Cc khon li, ph phi thu
Ti sn thu thu nhp doanh nghip hon li
Ti sn c khc
Trong : Li th thng mi
D phng ri ro cho cc ti sn ni bng khc
TI SN N
N PHI TR
Cc khon n Chnh ph v Ngn hng nh nc Vit
Nam
Tin gi v vay cc TCTD khc
Tin gi ca cc TCTD khc
Vay cc TCTD khc
Tin gi ca khch hng
Cc cng c ti chnh phi sinh v cc cng n ti chnh
khc
Vn ti tr, y thc u t, cho vay m Ngn hng chu
ri ro
Pht hnh giy t c gi
Cc khon n khc
Cc khon li, ph phi tr
Thu thu nhp doanh nghip hon li phi tr
Cc khon phi tr v cng n khc
D phng cho cng n tim n v cam kt ngoi bng
VN CH S HU
Vn v cc qu
Vn
Vn iu l
Vn u t xy dng c bn v mua sm ti sn c nh
Thng d vn c phn
C phiu qu
C phiu u i
Vn khc
Cc qu d tr
Chnh lch t gi hi oi
Chnh lch nh gi li ti sn
20
1,306,916
540,692
494,795
271,429
-
6,237,302
636,385
1,348,052
4,252,865
-
65,448,356
52,095,037
131,105,060
117,599,138
1,611,075
2,105,848
2,527,654
1,956,487
571,167
38,766,465
33,369,593
31,380,593
1,989,000
58,150,698
6,376
1,417
8,223,028
960,439
331,617
13,244
592,693
22,885
13,353,319
12,904,803
12,526,947
8,800,080
15,396
3,711,471
377,856
-
20,854,784
3,116,798
986,254
2,091,845
38,699
13,505,922
13,167,870
12,526,947
10,560,069
15,396
1,951,482
640,923
-
Li nhun cha phn phi
448,516
338,052
2.1.2.2. Bo co kt qu hot ng kinh doanh (VT: triu ng)

NM
KHON MC
Thu nhp li v cc khon thu nhp tng t
Chi ph li v cc khon thu nhp tng t
Thu nhp li thun
Thu nhp t hot ng dch v
Chi ph hot ng dch v
Li thun t hot ng dch v
Li thun t hot ng kinh doanh ngoi hi v
vng
Li thun t mua bn chng khon kinh doanh
Li thun t mua bn chng khon u t
Thu nhp t hot ng khc
Chi ph hot ng khc
Li thun t hot ng khc
Thu nhp c tc t gp vn,mua c phn
TNG THU NHP HOT NG
Chi ph cho nhn vin
Chi ph khu hao
Chi ph hot ng khc
TNG CHI PH HOT NG
Li nhun thun t hot ng kinh doanh trc
chi ph d phng ri ro tn dng
Chi ph d phng ri ro tn dng
Tng li nhun trc thu
Chi ph thu thu nhp hin hnh
Chi ph thu thu nhp hon li
Chi ph thu thu nhp doanh nghip
Li nhun sau thu
S lng c phiu thng pht hnh
Li c bn trn c phiu (ng)
2010
4,344,177
(2,368,869)
1,975,308
267,762
(56,581)
211,181
2011
7,543,195
(4,661,833)
2,881,362
560,005
(85,756)
474,249
135,409
15,750
(39,834)
185,919
30,810
(335)
30,475
78,277
2,576,735
(458,506)
(64,051)
(384,539)
(907,096)
(2,001)
(28,559)
434,779
(143,434)
291,345
31,107
3,663,253
(542,811)
(97,331)
(385,146)
(1,025,288)
1,669,639
2,637,965
(136,888)
(265,142)
1,532,751
2,372,823
(400,288)
(576,246)
0
13,244
(400,288)
(563,002)
1,132,463
1,809,821
1,056,006,875 1,056,006,875
1,072
1,714
2.1.2.3. Bo co lu chuyn tin t
BO CO LU CHUYN TIN T
21
Ch tiu
LU CHUYN TIN T HOT NG KINH
VT:TRIU NG
2010
2011
DOANH
Thu nhp li v cc khon thu nhp tng t nhn
c
Chi ph li v cc chi ph tng t tr
Thu nhp t hot ng dch v nhn c
Chnh lch s tin thc thu/thc chi t hot ng
4,333,410
(2,472,090)
210,880
6,737,439
(4,007,196)
474,249
kinh doanh (ngoi t, vng bc, chng khon)

Thu nhp khc
Tin thu cc khon n c x l xa, b p
263,483
7,424
(109,370)
147,807
bng ngun ri ro
Tin chi tr cho nhn vin v hot ng qun l,
22,848
27,812
cng v
Tin thu thu nhp thc np trong k
LU CHUYN TIN THUN T HOT NG
(822,730)
(251,428)
(970,756)
(503,649)
TI SN V VN LU NG
Nhng thay i v ti sn hot ng
(tng)/ gim cc khon tin, vng gi v cho vay
1,291,797
1,796,336
cc t chc tn dng khc

Tng cc khon v kinh doanh chng khon
(gim)/tng cc cng c ti chnh phi sinh v cc
(886,471)
(876,789)
(9,823,136)
(9,299,970)
ti sn ti chnh khc
Tng cc khon cho vay khch hng
Gim ngun d tr b p tn tht cc khon
Tng khc v ti sn hot ng
Nhng thay i v cng n hot ng
Tng(gim) cc khon n chnh ph v Ngn hng
49,114
(17,149,657)
(135,629)
(319,616)
(12,726)
(23,963,859)
(3,933,283)
Nh nc Vit nam
Tng cc khon tin gi, tin vay cc t chc tn
1,584,121
494,773
dng
Tng tin gi ca khch hng
Tng pht hnh giy t c gi
Gim vn ti tr, y thc u t, cho vay m t
962,546
7,888,734
6,769,829
30,841,939
19,384,233
12,631,756
chc tn dng chu ri ro

Gim cc cng cuj ti chnh phi sinh v cc khon
(6,794)
-
(4,959)
-
KINH DOANH TRC NHNG THAY I V
22
n ti chnh khc
Gim khc v cng n hot ng
Chi t cc qu ca t chc tn dng
(531,318)
(41,084)
134,441
(38,007)
(1,401,217)
18,207,538
(357,645)
282
(60,043)
12,908
(482,584)
247,207
(609,752)
55,161
u t, gp vn di hn
LU CHUYN TN THUN T HOT NG
37,035
11,664
U T
LU CHUYN TIN T HOT NG TI
(367,463)
(778,304)
(573,439)
(352,003)
TI CHNH
LU CHUYN TIN THUN TRONG NM
TIN V CC KHON TNG NG TIN
(573,439)
(2,342,119)
(352,003)
TI THI IM U NM
TIN V CC KHON TNG NG TIN
17,385,639
15,043,520
TI THI IM CUI NM
Tin mt v cc kim loi qu
Tin gi ti Ngn hng Nh nc
Tin gi ti cc t chc tn dng khc c thi hn
15,043,520
6,838,617
2,115,265
32,120,751
-
6,089,638
KINH DOANH
LU CHUYN TIN T HOT NG U
T
Mua sm ti sn c nh
Tin thu t thanh l, nhng bn ti sn c nh
Tin chi u t, gp vn vo cc n v khc
Tin thu u t, gp vn vo cc n v khc
Tin thu c tc v li nhun c chia t cc khon
CHNH
Tng vn c phn t pht hnh c phiu
C tc tr cho c ng
trong vng 3 thng
2.2. Tnh hnh bin ng VCSH, ti sn C, ti sn N

2.2.1. Tnh hnh bin ng VCSH
CH TIU
VN CH S HU
2010
2011
13,353,319 13,505,922
23
TUYT I
TNG
I
152,603
1,14%

Vn v cc qu
Vn
Vn iu l
Vn u t xy dng c
12,904,803 13,167,870
12,526,947 12,526,947
8,800,080 10,560,069
263,067
1,759,989
2,04%
20,00%
bn v mua sm ti sn
15,396
15,396
c nh
Thng d vn c phn
C phiu qu
C phiu u i
Vn khc
Cc qu d tr
Chnh lch t gi hi
3,711,471
377,856
1,951,482
640,923
(1,759,989)
263,067
-47,42%
69,62%
448,516
338,052
(110,464)
-24,63%
oi
Chnh lch nh gi
li ti sn
Li nhun cha phn
phi
Nm 2011 VCSH t 13,505,922 triu tng 152,603 triu so vi nm 2010, tng

ng vi t l 1,14%, Trong vn v cc qu nm 2011 tng 263,067 triu so vi nm
2010 tng ng vi t l 2,04%,
Trong khon mc vn v cc qu th khon mc vn trong c 2 nm 2010 v
2011u l 12,526,947 triu, Nhng li tng cc qu d tr t 377,856 triu ( nm 2010)
ln 640,923 triu, tng ng 69, 62%, v y chnh l nguyn nhn dn n vn v cc
qu tng 2,04%,
Li nhun cha phn phi nm 2011 gim 110,464 triu vi t l 24,63% so vi
nm 2010
Ch tiu
Vn
Vn iu l
Vn TXDCB v mua
sm TSC
Thng d vn c phn
Nm 2010
Gi tr
12,526,947
8,800,080
T trng
100,00%
70,25%
Nm 2011
Gi tr
12,526,947
10,560,069
T trng
100,00%
84,30%
15,396
0,12%
15,396
0,12%
3,711,471
29,63%
1,951,482
15,58%
24
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2010
2011
Vn iu l
Vn TXDCB v Thngd vn
mua smTSC
c phn
Biu c cu vn
Nhn vo bng v biu c cu vn, vn khng thay i nhng nhn chung c cu
vn th c s thay i: vn iu l tng ng k 1,759,989 triu vi t trng 70,25% ln
84,3%, tng 14,05%, y cng l im thay i ging nhau ca cc ngn hng trong nm
2011, Ngc li thng d vn c phn gim 1,759,989 triu, vi t trng 26,63% gim
14,05% xung cn 15,58%, ng bng phn tng thm ca vn iu l.
2.2.2. Tnh hnh bin ng ti sn N
CH TIU
NGUN VN
N PHI TR
Cc khon n Chnh ph v
Ngn hng nh nc Vit Nam
2010
2011
65,448,356 131,105,060
52,095,037 117,599,138
TUYT
TNG
65,656,704
65,504,101
100.32%
125.74%
30.71%
1,611,075
2,105,848
494,773
2,527,654
33,369,593
30,841,939
31,380,593
1,989,000
58,150,698
-
29,424,106
1,417,833
19,384,233
-

1,956,487
Tin gi ca cc TCTD khc
571,167
Vay cc TCTD khc
38,766,465
Tin gi ca khch hng
Cc cng c ti chnh phi sinh
25
1220.18
%
1503.93%
248.23%
50.00%
-

v cc cng n ti chnh khc
Vn ti tr, y thc u t, cho
vay m Ngn hng chu ri ro
Pht hnh giy t c gi
Cc khon n khc
Cc khon li, ph phi tr
Thu thu nhp doanh nghip
6,376
1,417
(4,959)
-77.78%
8,223,028
960,439
331,617
20,854,784
3,116,798
986,254
12,631,756
2,156,359
654,637
153.61%
224.52%
197.41%
(13,244)
-100.00%
13,244
hon li phi tr
Cc khon phi tr v cng n
592,693
2,091,845
1,499,152
252.94%
22,885
38,699
15,814
69.10%
13,353,319
13,505,922
152,603
1.14%
khc
D phng cho cng n tim n
v cam kt ngoi bng
VN CH S HU
120,000,000
100,000,000
80,000,000
2010
60,000,000
2011
40,000,000
20,000,000
0
N phi tr
VCSH
Biu : Tnh hnh bin ng N phi tr v VCSH

Tng ngun vn nm 2011 l 131,105,060 triu tng 65,656,704 triu so vi nm
2010 tng ng vi s tung i tng 100.32%, Con s ny th hin c tnh hiu qu
trong hot ng huy ng v uy tn ca ngn hng,
Nm 2010
T
ch tiu
Gi tr
Tng TS N
N phi tr
Nm 2011
trng
65,448,356 100%
T
Gi tr
trng
131,105,060
100%
52,095,037 79,60% 117,599,138

26
Tng/gim
S tuyt S tng
i
65,656,70
4
89,70% 65,504,10
i
100.32%
125.74%
1
10,30% 152,603
1.14%
Vn ch s hu 13,353,319 20,40% 13,505,922
Nhn vo c cu ngun vn ta nhn thy rng n phi tr, vn ch s hu u tng,
trong n phi tr tng vi tc l 125.74% nhanh hn tc tng ca vn ch s hu
(1.14%) , Do lm cho tng ngun vn tng vt bc 100.32%, Ngn hng y mnh
vic huy ng ngun vn bn ngoi thay v tng vn ch s hu.
Nm 2010
Gi tr
T trng
Ch tiu
Nam
Tin gi ca khch hng
ri ro
Pht hnh giy t c gi
Cc khon n khc
Tng VCSH
1,611,075
2.46%
2,527,654
38,766,465
3.86%
59.23%
6,376
0.01%
8,223,028
960,439
13,353,319
12.56%
1.47%
20.40%
Nm 2011
Gi tr
T trng
Ch tiu
Nam
Tin gi ca khch hng
2,105,848
33,369,593
58,150,698
1.61%
25.45%
44.35%
ri ro
Pht hnh giy t c gi
Cc khon n khc
Tng VCSH
1,417
20,854,784
3,116,798
13,505,922
0.001%
15.91%
2.38%
10.30%
Vic huy ng t tin gi v vay ca cc TCTD khc tng rt r rt trong nm

2011, t 2,527,654 triu ln 33,369,593 triu,t t trng 25.45% trong c cu ngun vn
nm 2010
Tin gi ca khch hng tng t 38,766,465 triu ln 58,150,698 triu, con s gia
tng cng kh l cao nhng vn cn thp so vi cc khon mc khc nn t trong ca
27
khon mc tin gi ca khch hng nm 2011 gim so vi nm 2010, c th l t 59.23%

xung cn 44.35%
Pht hnh giy t c gi, mt trong nhng phng thc huy ng vn c ngn
hng p dng mnh m nm 2011, vi gi tr tng ln n 20,854,784 triu, tng ng l t
trng tng t 12.56% ln 15.91%
2.2.3. Tnh hnh bin ng ti sn C
CH TIU
TI SN C
Tin mt, vng bc v qu
Tin gi ti Ngn hng Nh
2010
2011
65,448,356
131,105,06
TNG
TRNG
(GIM)
65,656,704
100.32%
(409,153)
-5.98%
6,838,617
0
6,429,464
2,115,265
1,540,756
(574,509)
-27.16%
v cho vay cc t chc tn
6,976,109
32,060,138
25,084,029
359.57%
dng ("TCTD") khc

Cc cng c ti chnh phi
98,824
(98,824)
-100.00%
sinh v cc ti sn ti chnh
4,122
16,848
12,726
308.73%
61,717,617 23,714,531
20,694,745 12,293,354
1,340,697
574,229
1,067,493
129,935
6,237,302
4,930,386
62.40%
146.33%
74.92%
13.86%
377.25%
nc Vit Nam
Tin, vng gi ti cc TCTD
khc
Cho vay khch hng
Chng khon u t
Gp vn, u t di hn
Ti sn c nh
Bt ng sn u t
Ti sn c khc
38,003,086
8,401,391
766,468
937,558
1,306,916
Qua bng phn tch t s trn ta thy nhn chung th ton b Ti sn C ca ngn
hng u tng, c th ch tiu tng ti sn C ca ngn hng xut nhp khu trong nm
2011 t n 131,105,060 triu ng, tng 65,656,704 triu ng so vi u nm, tng v
s tng i l 2%,
28
Cc khon mc gim mnh bao gm cc ch tiu sau: u tin l Tin gi ti

NHNN, c th 2,115,265 triu ng trong nm 2010 v n nm 2011 gim cn 1,540,756
triu ng, gim 574,509 triu (gim v s tng i l 0.73%), Khon mc th 2 l Tin,
vng c ti Ngn hng nm 2011 gim so vi 2010, tuy nhin con s gim khng nhiu, c
th l 6,838,617 triu ng trong nm 2010 v xung cn 6,429,464 triu trong nm 2011,
gim 409,153 triu so vi nm 2009 (gim v s tng i l 0.94%) ,v nm 2011 Ngn
hng gim d tr tin mt tng u t vo cc khon mc gi ti v cho vay cc T
chc tn dng khc tng 4.6% tng ng 25,084,029 triu ng, Th ba l cc cng c ti
chnh phi sinh v TS ti sn ti chnh khc tng 4.09% tng ng 12,726 triu ng, Cui
cng l Ti sn C khc tng 4.77% tng tng4,930,386 triu ng,
V chng khon kinh doanh th nm 2011 Ngn hng khng pht trin v sau din
bin bt li ca th trng chng khon nm 2010 th sang nm 2011 ngn hng ch tp
trung vo mt khu duy nht trong th trng chng khon l u t chng khon, v
khon mc u t chng khon th trong nm 2011 ngn hng t n mc 20,694,745
triu ng, tng 12,293,354 triu ng so vi u nm (tng tng ng v s tng i l
2.46%),
2.2.4. Tnh hnh bin ng ch s ti chnh:
Ch tiu
T s kh nng thanh ton
Kh nng thanh ton tc th
T s th hin quy m cht lng tn dng
T l tng d n/vn huy ng
T l tng d n/Ti sn c
Tng ngun vn huy ng/Tng ngun vn
Thu nhp li/Tng d n
Chi ph li/Tng vn huy ng
T l kh nng sinh li
ROA
ROE
EPS
29
2010
2011
Tng(Gim
)
1.567
0.952
-39.23%
0.77
0.58
0.76
0.11
0.05
0.55
0.47
0.86
0.12
0.04
-28.44%
-18.93%
13.29%
6.92%
-13.28%
0.017
0.085
1,286.88
0.014
0.134
1,713.83
-20.22%
58.01%
426.95
T l kh nng thanh ton tc th gim v khon tin mt d tr Ngn hng gim

39.23% so vi 2009 c th t 1.567 nm 2010 xung cn 0.952 trong nm 2011.
T s vn huy ng trn tng ngun vn tng ng k t mc 0.76 nm 2010 tng
ln n 0.86 trong nm 2011. Tng vn huy ng t con s 49,517,147 triu ng ln n
112,375,075 triu ng trong nm 2011 v chim t l khng nh so vi tng ngun vn
ca ngn hng. iu ny cho thy chnh sch iu hnh v pht trin v mng tn dng ca
ngn hng rt c tim nng. trong tng lai c th con s ny s l rt cao.
V nhm t l kh nng sinh li :T sut sinh li trn ti sn gim nhng t sut
sinh li trn vn ch s hu tng. do ngn hng u t nhiu ti sn hn t ngun vn ch
s hu. C th l ROA trong nm 2010 t 1.7% nhng n nm 2011 ch l 1.4% m
thi.
20.00%
10.00%
0.00%
ROA
ROE
2010
1.70%
8.50%
2011
1.40%
13.40%
Biu bin ng ROA v ROE

Ngoi ra ch s EPS cng gia tng rt ng k.v ROE tng nn ko theo ch s EPS
cng tng. t 1,286.88 tng ln mc 1,713.83. iu cho thy ngn hng s dng hiu
qu vn ch s hu v thc hin tt chc nng qun tr vn ch s hu.
30
2,000.00
0.00
EPS
2010
1,286.88
2011
1,713.83
Biu bin ng EPS
Nm 2010
52,095,037
65,448,356
13,353,319
4,971,710
1,532,751
1,132,463
Ch tiu
N phi tr
Tng ngun vn
Vn ch s hu
Tng thu nhp thun
Li nhun trc thu
Li nhun sau thu
CH TIU
N phi tr/ tng ngun vn
N phi tr/vn ch s hu
Vng quay tng ti sn
Vng quay vn ch s hu
Li nhun trc thu/ Tng thu nhp thun
Li nhun sau thu/ tng thu nhp thun
Nm 2011
117,599,138
131,105,060
13,505,922
8,119,497
2,372,823
1,809,821
Nm 2010 Nm 2011 Tng (Gim)

0.796
0.897
12.69%
3.901
8.707
123.19%
0.076
0.062
-18.47%
0.372
0.601
61.47%
0.3083
0.2922
-5.21%
0.2278
0.2229
-2.14%
31

-
N phi tr/ tng ngun vn: Tng t 0.796 trong nm 2010 ln 0.879 trong nm
2011 tng ng vi tc l 12.69%. Nguyn nhn l n phi tr trong nm 2011
c tc tng nhanh hn tng ngun vn.
N phi tr/vn ch s hu: Nm 2011 l 8.707 tng 123.19% so vi nm 2010 th

ch s ny ch c 3.901. Nguyn nhn l do N phi tr nm 2011 tng 125.74% so
vi nm 2010 cn vn ch s hu th ch tng c 1.14%.
Vng quay tng ti sn: Nm 2011 l 0.062 gim 18.47% so vi nm 2010 l 0.076.
Nguyn nhn l do tng ti sn nm 2011 tng rt nhanh trong khi doanh thu
thun th tng chm hn. C th l tng ti sn tng 100.32% trong nm 2011 cn
doanh thu thun th ch tng 63%.
Vng quay vn ch s hu: Nm 2011 l 0.601 tng 61.47% so vi nm 2010.

Nguyn nhn l do doanh thu thun c tc tng nhanh hn vn ch s hu.
Li nhun trc thu/ tng thu nhp thun: T l ny nm 2011 l 0.2922 trong khi
nm 2010l 0.3083 gim 5.21%.
Li nhun sau thu/ tng thu nhp thun: t l ny nm 2011 l 0.2229 trong khi
nm 2010 l 0.2278 gim 2.14%.
2.3. Tnh hnh qun tr VCSH. qun tr TS N v TS c ca Sacombank

2.3.1. Tnh hnh qun tr VCSH
Sacombank c bit n nh mt trong nhng ngn hng giu kinh nghim nht
ti Vit Nam. Trong nhng nm gn y. Sacombank t tc tng trng n tng v
ti sn. vn ch s hu v li nhun. C th. tng ti sn v li nhun tng trung bnh
40% v 37% trong ba nm qua. Ngoi ra Sacombank cng nhanh chng m rng mng
li hot ng trong nm 2010 v 2011 h tr tn dng v tng trng huy ng.
Theo d bo ca Cng ty C phn Chng khon Bn Vit. Sacombank s t mc
tng trng cao hn trong tng lai nh thng hiu mnh. vn ch s hu ln. mng li
hot ng pht trin rng khp t nc v s h tr t t chc ti chnh dy kinh nghim
nh SMBC.
32
Mng li ngn hng c m rng nhanh chng trong nm 2010. c th l ti ngy

31/12/2010 Sacombank c 1 hi s chnh. 1 s giao dch. 39 chi nhnh ti cc tnh v
thnh ph trn c nc cng vi 4,463 nhn vin. Vi nhng quy nh cht ch v vic
thnh lp chi nhnh v phng giao dch mi. cc ngn hng ln s c nhiu th mnh hn
t mng li hot ng rng khp cc tnh thnh so vi cc ngn hng nh. Hin nay.
Sacombank ang chim 3.5% th phn tin gi v c th nhanh chng m rng th phn
tin gi khch hng nh vo mng li hot ng rng khp ca Ngn hng.
Kh nng sinh li ca Sacombank c ci thin ng k vi ROE tng t
8.5% trong nm 2010 ln 13.4% trong nm 2011. Hn na, h s ton vn (CAR) ca
Sacombank t 21.1%%. cao nht so vi cc ngn hng trong nc.
2.3.2. Tnh hnh qun tr ti sn N
2.3.2.1.
Thc trng cc ngun vn huy ng ca Ngn hng qua cc nm.
Nhn chung vic huy ng vn ca Sacombank tng ln qua cc nm. c bit trong
nm 2011 NH c tc tng vt bc so vi nm 2010 v s lng vn huy ng trong tt
c cc loi tin huy ng cng nh theo i tng khch hng. iu ny c th hin c
th trong bng v biu di y:
Bng: Vn huy ng ca Sacombank theo tng loi tin gi ca khch hng
n v tnh: Triu ng
Khon mc
Nm 2010 Nm 2011
Tuyt i
Tng i
Tin, vng gi khng k
6,411,518
6,731,968
320,450
5.00%
hn
Tin gi khng k hn bng
5,006,949
4,675,426
(331,523)
-6.62%
VND
Tin gi khng k hn bng
1,231,195
1,925,966
694,771
56.43%
vng, ngoi t
Tin gi tit kim khng k
91,854
71,369
(20,485)
-22.30%
hn bng VND
Tin gi tit kim khng k
81,520
59,207
(22,313)
-27.37%
hn bng vng, ngoi t
Tin, vng gi c k hn
30,807,768
50,610,414
19,802,646
64.28%
Tin gi c k hn bng
6,473,443
19,285,350
12,811,907
197.91%
VND
33

Tin gi c k hn bng
vng, ngoi t
Tin gi tit kim c k hn
bng VND
Tin gi tit kim c k hn
bng vng, ngoi t
Tin k qu
Tin k qu bng VND
Tin k qu bng ngoi t
Tin gi vn chuyn dng
Tin gi vn chuyn dng
bng VND
Tin gi vn chuyn dng
bng ngoi t
Tin gi ca cc TCTD
3,015,166
1,419,249
(1,595,917)
-52.93%
12,725,513
19,082,710
6,357,197
49.96%
8,593,646
10,823,105
2,229,459
25.94%
1,516,025
1,133,745
382,280
31,154
787,208
430,128
357,080
21,108
(728,817)
(703,617)
(25,200)
(10,046)
-48.07%
-62.06%
-6.59%
-32.25%
20,920
15,874
(5,046)
-24.12%
10,234
5,234
(5,000)
-48.86%
1,956,487
31,380,593
29,424,106
1503.93%
khc
Tin gi khng k hn
54,907
161,795
106,888
194.67%
Tin gi c k hn
1,901,580
31,218,798
29,317,218
1541.73%
Vay cc TCTD khc
571,167
1,989,000
1,417,833
248.23%
Pht hnh giy t c gi
8,223,028
20,854,784
12,631,756
153.61%
Chng ch tin gi
8,217,049
12,552,998
4,335,949
52.77%
K phiu
5,979
8,301,786
8,295,807 138749.07%
TNG CNG
49,517,147 112,375,075
62,857,928
126.94%
Qua bng v biu ta nhn thy ngun vn huy ng ca NH tng qua cc nm
tuy nhin vn y l tc tng ca vn ch s hu rt hn ch (Vn ch s hu qua
cc nm 2009, 2010, 2011 ln lt l: 12,844,077 (tr,), 13,353,319(tr,),
13,505,922(tr,)), iu ny cho thy NH ang tn dng n by ti chnh cao qu mc,
C th nm 2010 t l n phi tr ch chim hn 70% trn tng ti sn, nhng qua n nm
2011 t l ny ln n trn 85%, lm cho ri ro trong hot ng kinh doanh ca NH tng,
NH cn ch n iu ny c bin php tng trng vn iu l thch hp kt hp vi
vic s dng ti sn N mt cch hiu qu,
Tuy t c s tng trng trong nghip v huy ng vn nm 2011 nhng so
vi mt bng chung ca ngnh ngn hng th con s vn huy ng t tin gi khch hng
l 58,150 (t ng) kh thp so vi 204,726 (t ng ) ca VCB, 106,937 (t ng) ca
ACB, 77,734(t ng) ca STB, Chnh v vy, Sacombank cn ch trng hn na trong
vic nng cao uy tn, trnh chuyn mn nghip v ca mnh trong cng tc huy ng
34
vn bn cnh cng nng cao tnh an ton trong hot ng kinh doanh ca mnh thng
qua vic tng trng vn ch s hu mt cch hp l,
2.3.2.2.
i.
Chi ph v ri ro tc ng n ngun vn huy ng,

Chi ph cho ngun tin gi v phi tin gi,
Trong phn ny nhm s s dng phng php chi ph qu kh bnh qun tnh chi
ph vn cho vay thc t ca NH qua cc nm, Cng thc nhm s dng:
Chi ph vn cho vay = Chi ph li + Chi ph phi li + Chi ph vn ch s hu
Bng: Tnh chi ph huy ng vn thc t ti Ngn hng
n v tnh: Triu ng
Khon mc
Chi ph li
Ngun vn huy ng
Chi ph cho nhn vin
Chi ph hot ng
Chi ph bo him tin gi
Chi ph d phng RRTD
Tin gi ti NHNN
Li nhun sau thu
Vn ch s hu
Ti sn sinh li ca NH
Li sut huy ng bnh qun
T sut sinh li ti thiu
b p chi ph huy ng vn
T sut li nhun bnh qun ti thiu
duy tr vn ch s hu
T sut sinh li ti thiu cn thit trn
vn vay v vn ch s hu
Nm 2010
2,368,869
49,517,147
458,506
252,272
21,843
136,888
2,115,265
1,132,463
13,353,319
47,273,891
Nm 2011
4,661,833
112,375,075
542,811
225,037
26,489
265,142
1,540,756
1,809,821
13,505,922
83,769,907
4.78%
4.15%
11.32%
8.67%
3.19%
2.88%
14.52%
11.55%
Qua bng tnh ton ta thy chi ph huy ng vn ca Sacombank tnh theo phng
php chi ph qu kh bnh qun nm 2011 thp hn nm 2010l 4.32% nguyn nhn l do
tng mc u t v cho vay vo ti sn sinh li nm 2010 thp hn 61,678,869 (tr.) so
vi nm 2011 dn ti t sut sinh li ti thiu b p chi ph huy ng vn thp. Mt
khc chi ph li nm 2010 chim 0.048% ngun vn huy ng th nm 2011 gim cn
0.041% ngun vn huy ng. Tuy nhin nm c th ni mt trong nhng nguyn nhn
chnh lm cho chi ph vn nm 2011 thp hn 2010 l chi ph phi li. Tuy lng vn huy
ng nm 2011 tng gn 2.3 ln so vi nm 2010 nhng chi ph phi li nm 2010 li cao
hn 384,539 so vi nm 2011. iu ny chng t NH c chnh sch tit kim chi ph
35
c bit l chi ph qun l gin tip hiu qu m bo ct gim chi ph nhng vn nng
cao lng vn huy ng.
ii.
Qun l ri ro tc ng n ngun vn huy ng.
Ri ro li sut: Sacombank thc hin qun l ri ro li sut thng qua h thng

phn tch. o lng. nh gi v bo co nhm pht hin v x l kp thi nhm hn ch
ri ro n mc thp nht m ngn hng c th chp nhn c. bao gm: Phn tch. theo
di din bin li sut th trng hng ngy v thc hin so snh mc li sut ca
Sacombank vi cc ngn hng khc. d bo xu hng bin ng. m phng cc kh nng
tc ng n li nhun ca li sut. gim st. bo co chnh lch li sut bnh qun u vo
u ra nhm m bo mc an ton li sut k vng.
Ri ro thanh khon: Sacombank m bo thanh khon trong hot ng kinh doanh
hng ngy. ng thi kim sot cht ch vic m bo tun th cc quy nh chung v
thanh khon ca Ngn hng Nh nc theo Thng t 15/2009/TT-NHNN. Thng t
13/2010/TT-NHNN. Thng t 19/2010/TT-NHNN v Thng t 22/2010/TT-NHNN v t
l m bo an ton trong hot ng ca cc t chc tn dng. Hot ng qun l ri ro
thanh khon ca Sacombank c thc hin c th thng qua vic trin khai h thng phn
tch v bo co ri ro thanh khon thng qua bng phn tch ti sn C v ti sn N theo
thi gian o hn thc t. cc t l m bo an ton thanh khon. Bn cnh hon thin
cc quy nh v qun l kh nng chi tr. thanh khon; thit lp h thng cnh bo sm v
ri ro thiu ht tm thi kh nng chi tr v cc bin php x l. h thng bo co v ch
bo co v kh nng chi tr. Kt hp vi vic qun l cht ch dng tin ra. vo ca c
h thng trn c s hon thin vic qun l ngun vn tp trung nhm qun l tt thanh
khon v tng hiu qu s dng vn. ti a ha li nhun NH.
Ri ro vn ch s hu: nh phn tch trn Sacombank ang gp tnh trng vn
huy ng nhiu so vi vn ch s hu. iu ny c th lm nh hng n kh nng hon
tr ca NH. to tm l khng an tm cho nh u t. V vy NH cn tng cng hn na
kh nng t bo v ca mnh bng cch tng vn ch s hu hoc tn dng hiu qu ngun
vn huy ng u t vo cc ti sn C sinh li nhm em li li nhun tng xng vi
ri ro m nh u t phi chu.
2.3.2.3.
Cc chnh sch v bin php nng cao kh nng huy ng vn ti Ngn

hng Sacombank.
36
Cng ging nh cc ngn hng khc Sacombank cng thc hin ng b cc bin php
kinh t. k thut. tm l trong qu trnh qun l ti sn N ca Ngn hng. C th:
a. Bin php kinh t.
So vi nm 2008 vic huy ng vn c nhiu thun li hn. nn kinh t c du hiu
phc hi. GDP tng trng dng. ch s VN Index tng hn 50%...Tuy nhin. tnh hnh
bin ng gi vng. t gi ngoi t v tm l lo ngi v ti lm pht. hin tng gm gi
ngoi t to ra s khan vn gi to trn th trng lm cho tnh hnh huy ng ca
cc ngn hng ni chung vo thi im cui nm gp nhiu kh khn. V vy trong nm
2009 Sacombank lun theo st din bin th trng xy dng chnh sch li sut huy
ng cnh tranh v linh hot.
Bc sang nm 2010 thc trng din bin th trng trong nm t ra khng t th
thch cho hot ng huy ng vn ca cc NHTM. lm pht tng ln mc 2 con s. s
cnh tranh li sut huy ng gia cc ngn hng ht sc cng thng. gi vng. ngoi t bin
ng mnhTrong bi cnh . Sacombank mt mt tun th cht ch ch o ca
NHNN. mt khc theo st din bin th trng. kp thi a ra nhng chnh sch li sut
huy ng cnh tranh. ph hp vi mt bng chung v m bo quyn li khch hng.
Nhn chung bin php kinh t Sacombank s dng l chnh sch li sut linh hot. cnh
tranh trn th trng. ng thi cho php chi nhnh iu chnh li sut cho vay ph hp
theo tng i tng khch hng gi khch hng hin c v thu ht khch hng mi.
b. Bin php k thut.
Trong nm 2009 h thng cng ngh thng tin ca NH c nhng bc pht trin
ng k. H thng ngn hng li p ng cc tiu chun ca mt ngn hng hin i. x l
t ng v qun l tp trung gip cho Sacombank ngy mt nng cao cht lng hot
ng nghip v. v to iu kin cho Sacombank pht trin thm nhiu sn phm dch v
ca mt ngn hng hin i. Li th c c t h thng ny cn c pht huy hn na
khi Sacombank trin khai m thm 4 chi nhnh v 25 phng giao dch trong nm. Mt
khc Sacombank tranh th cc h tr k thut ca c ng chin lc nc ngoi
SMBC c kt c nhiu kinh nghim trong qun l ri ro. pht trin ngn hng bn l v
ang tng bc xy dng nhng quy ch. quy nh a nhng h tr k thut ng dng
vo thc t. Bn cnh . trong nm 2009. NH ci tin nhiu sn phm mi p ng
nhu cu ti u ca khch hng nh: Tit kim gi gp vi 6 dng sn phm a dng k
37
hn t 1 nm n 10 nm. p ng nhu cu tch ly cho tng lai ca khch hng. Tit

kim 50+ dnh nhiu u i cho i tng khch hng t 50 tui tr ln v Tit kim
Lc trng an Sacombank kt hp cng ty bo him ACE tng bo him cho khch hng
gi tin. ng thi a ra th trng nhiu sn phm dch v nhm p ng nhu cu ca
cc doanh nghip nh: Tin gi nng ng. li sut linh hot. Tin gi thanh ton li sut
hng ngy. Tin gi thanh ton li sut bc thang. Tin gi k hn t chn.
Nm 2010 Sacombank tip tc hon thin h thng cng ngh thng tin vi 2 mc tiu
chnh: gia tng cc dch v tin ch thanh ton trc tuyn cho khu vc bn l v m bo
h thng thng tin vn hnh n nh. nng cao nng lc cung cp dch v ngn hng mt
cch lin tc trong bi cnh quy m NH ang tng trng nhanh.Tnh n cui nm 2010
NH a vo thm 43 im giao dch mi nng tng s im giao dch trn ton h
thng Sacombank n cui nm l 183 im giao dch. Mng li giao dch ca
Sacombank hin din ti 19 tnh thnh trn ton quc. Bn cnh . Eximbank
nghin cu a ra nhiu sn phm huy ng mi p ng nhu cu ngy cng a dng ca
khch hng nh Tin gi bc thang khng k hn VN. Tit kin chn k lnh li. ci
tin sn phm Tit kim gi gp v trin khai nhiu tin ch khc nh chuyn gc v li
t ng t ti khon c k hng sang ti khon khng k hn
c. Bin php tm l.
Sacombank trin khai nhiu chng trnh khuyn mi nh trong nm 2009 NH trin
khai 12 chng trnh khuyn mi dnh cho khch hng c nhn. cng vi cc chng trnh
khuyn mi nhm thu ht thm khch hng mi ng thi tri n cc khch hng doanh
nghip c nhn dp Sacombank trn 20 tui nh: Chng trnh Sinh nht ln. Khuyn
mi ln; Chng trnh Thay li cm n khch hngBn cnh . ch trng ci tin
cht lng dch v. tc phong phc v khch hng. quy trnh phc v khch hng tin li
v nhanh chng. ci tin trung tm chm soc khch hng Call center. hp th khch hng
ti Website ca NH..
Mt nhn t quan trng trong bin php tm l ca NH l hot ng o to v pht
trin ngun nhn lc. Trong nn kinh t th trng vic cnh tranh bng sn phm. dch v
ch l mt mt ca vn . Vn quan trng. ct li ca hot ng cnh tranh c ngha
sng cn i vi hot ng ngn hng l cnh tranh con ngi. cnh tranh bng tr tu. Do
. hot ng o to ngun nhn lc l vn ct li m Sacombank phi quan tm. Hot
38
ng o to ca Sacombank nhm mc ch bi dng. nng cao trnh k nng nghip v ca cn b nhn vin. cp nht nhng kin thc mi v ngn hng hin i.
nhng kinh nghim v qun tr iu hnh ca quc t thng qua cc hot ng nh:
khuyn khch v ng vin cn b nhn vin t o to. c cn b nhn vin tham gia cc
lp o to ngn hn. di hn trong v ngoi nc; H tr hc ph v to iu kin v mt
thi gian cho cn b nhn vin tham gia cc kha o to sau i hc. vn bng 2 lin quan
n chuyn mnCh trng iu ny s lm cho hnh nh ca Ngn hng tr nn p hn
trong lng khch hng gi tin c v cht lng dch v ln tnh chuyn nghip. uy tn ca
Ngn hng.
Tm li. c th ni vic qun l ti sn N c Sacombank c bit ch trng
trong cng tc iu hnh ca mnh. Ngn hng ch trng xy dng k hoch ngun
vn gm: S lng. c cu. tc tng trng ngun vn so vi nm trc. chnh sch li
sut. cng c thch hp vi bin ng chung ca th trng. Bn cnh Ngn hng cng
thc hin hiu qu cc chnh sch v bin php ng b nng cao kh nng huy ng
vn. kt hp vi cng tc qun l ri ro thc hin trn nguyn tc cn trng. tun th cc
quy nh lin quan ca php lut. Ngn hng Nh nc v ca Sacombank mang li tnh
an ton v li nhun xng ng vi ngun tin huy ng t khch hng.
2.3.3. Tnh hnh qun tr ti sn C
2.3.3.1. Ngn qu
Khi lng ngn qu 31/12/2011 t 10,030,358 triu ng (chim 30.53% tng
Ti sn C nm 2011) tng 151% so vi u nm (15,929,991 triu ng). Ngn hng d tr
mt lng tin mt ln ti qu. chng t kh nng thanh khon ca ngn hng cao. Tuy
nhin c phi l mc d tr va an ton va hiu qu khng ? Ta xt thm c cu thnh
phn. Trong :
Tin mt ti qu ngy 31/12/2011 l 6,429,464 triu ng (chim 4.9% tng ti sn
C). Theo nh quy nh ca NHNN th mc d tr tin mt ny l hp l: Ngn hng va
m bo tt kh nng thanh khon vi khch hng. va trnh chi ph qun l tin mt cao.
ng thi c c hi em tin i u t sinh li.
39
i vi lng tin gi ti NHNN ngy 31/12/2011 t 1,540,756 triu ng. gim

27% so vi nm 2010 (2,115,265 triu ng).
Tin gi ti cc TCTD khc t 32,060,138 triu ng tng 359.57% so vi 2010
(6,976,109). Ti sao ngn hng li tng lng tin gi ti cc t chc tn dng cao nh vy?
Tin gi ti cc ngn hng khc l loi tin gi khng sinh li. ch dng cho nhng
nhu cu thanh ton tc thi v ngn hn. chi tr cho cc khon dch v. li tn km v ph v
ngn qu. mc gi thng thng ca loi tin ny nm khong 1% - 2% so vi Tng Ti
sn C. Tuy nhin. trong nm 2011 s tin ny li vt qu (chim 24.45% tng ti sn C).
Tm li. ta thy ngn hng d tr lng tin mt nh vy l m bo kh nng
thanh khon i vi khch hng. nhng lng d tr ny l qu nhiu (ngn qu chim 30%
tng ti sn C) so vi mc bnh thng (ngn qu chim 10% tng ti sn C). Nh ni
trn. tin mt ti qu l khon tin khng sinh li. mt khi ngn hng d tr tin mt nhiu
qu. tc l hiu qu s dng tin mt ca ngn hng gim.
2.3.3.2. Chng khon kinh doanh

Ch tiu
31/12/2010 31/12/2011

D phng gim gi chng khon kinh doanh
Cc cng c ti chnh phi sinh v cc ti sn ti chnh
khc
98,824
108,697
(9,873)
4,122
16,848
Chng khon kinh doanh l nhng chng khon n, chng khon vn, chng khon
khc c ngn hng mua hn v d nh bn ra trong thi gian ngn nhm mc tiu thu li
t vic hng chnh lch gi v ngn hng khng c mc ch kim sot n v c u t,
Da vo cc s liu trn cho thy, nm 2011 ngn hng gim v khng u t vo
chng khon kinh doanh, L do c th a ra l do tnh hnh th trng chng khon m
m, km hp dn, kh nng sinh li thp nn ngn hng khng u t vo, Trong khi ,
ngn hng tng cng u t vo cc cng c ti chnh phi sinh v cc ti sn ti chnh
40
khc, Ri ro th trng, ri ro li sut, ri ro t gi l nhng nguyn nhn gii thch cho

vic lm ny, Nh ci tn ca mnh, ngn hng xut nhp khu, hot ng kinh doanh t
nhiu cng lin quan n ngoi t, Tnh hnh bin ng ca ngoi t (c bit l Dollar M)
gy khng t ri ro cho cc ngn hng, V vic u t vo chng khon phi sinh phng
nga ri ro l mt iu d hiu m bt c ngn hng no cng c th lm,
Cng c ti chnh phi sinh
31/12/2010
31/12/2011
788
3,334
16,848
Giao dch k hn tin t

Giao dch hon i tin t
2,3,3,3, Hot ng tn dng

So vi nm 2010, th hot ng tn dng ca ngn hng nm 2011 c s gia tng c
trong cht lng v s lng, Trong nm 2011, tng ngun vn m ngn hng huy ng
c di cc hnh thc l 112,375,075 triu ng, tng mc tn dng m ngn hng cho
vay l 61,717,617 triu ng (chim 55% tng s vn huy ng c) m bo mc qui
nh v cho vay ca nh nc (Theo Thng t s 13/2010/TT-NHNN, th mc cp tn dng
ca mt ngn hng ti a l 80% tng mc huy ng c),
Phn theo i tng khch hng cho vay, tng d n cho vay khch hng nm
2011 t 61,717,617 triu ng, tng 62.4% so vi nm 2010, Trong th i tng
khch hng l cc t chc kinh t chim t trng ln,
60,000,000
40,000,000
20,000,000
0
Cc t chc kinh
C nhn
2010
26,495,079
11,886,776
2011
40,183,265
22,162,449
41
Nm 2010 c th xem l nm kh khn ca nn kinh t Vit Nam, do nhng hu

qu ca nm 2009 chuyn sang cng thm vi nhng bin ng trn th trng tin t,
NHNN lin tc a ra nhng thay i v chnh sch cho vay (v li sut, hn mc, i
tng cho vay), Do , phn no nh hng n chnh sch huy ng vn cng nh chnh
sch tn dng ca ngn hng, Tuy nhin, bng nhiu bin php thch hp ngn hng khng
nhng vt qua giai on kh khn, m cn t c mc tiu ra,
Khng ch th, ngn hng cn ch trng vo cng tc pht trin dch v ngn qu v
dch v chuyn tin, Vi cc sn phm ca ngn hng, khch hng c th thc hin cc
giao dch chuyn tin thanh ton ha n tin in, nc, tin in thoi mi lc mi
ni qua in thoi m khng cn phi n ngn hng, Mt iu c bit na Sacombank,
trong giai on th trng ngoi hi din bin phc tp, Sacombank vn duy tr c
ngun cung ngoi t cn thit cung cp cho khch hng phc v cc hot ng nh du
hc, khm cha bnh nc ngoi, i cng tc nc ngoi,
Phn loi tn dng theo thi gian cho vay ban u, ta thy t trng cc khon cho
vay nm 2011 u tng so vi nm 20010, Trong , tn dng ngn hn vn chim t trng
ln (khong 66% tng tn dng nm 2011)
Trong c cu tn dng theo ngnh ngh kinh doanh, chim s ng vn l tn dng
cho cc hot ng phc v c nhn v cng cng chim 35.30% tng mc tn dng, tip
theo l khi ngnh thng mi chim (28.28% tng mc tn dng), khi ngnh cng
nghip chim ( 12.77%), khi ngnh nng, lm nghip chim (2.79%), s cn li phn cho
cc ngnh khc,
42
2,3,3,4, D phng ri ro tn dng

Trong nm, ngn hng thc hin vic phn loi n theo Quyt nh 493/2005/ QNHNN, Quyt nh s 18/2007/Q-NHNN v theo Chnh sch phn loi n v trch lp
d phng ri ro tn dng ca Ngn hng, Trn c s nh gi cc khon n, kh nng tr
n ca khch hng, kh nng thu hi n ca ngn hng, ngn hng tin hnh trch lp d
phng i vi tng khon n, v d phn chung i vi tt c cc khon n c nguy c
kh i, C th:
2.3.3.5. Chng khon u t

Thay v u t vo Chng khon kinh doanh, th ngn hng ginh mt lng tin
u t vo danh mc chng khon u t gm Chng khon u t gi n ngy o hn
v Chng khon u t sn sng bn, C th mc u t cho danh mc chng khon
nm 2011 l 20,694,745 triu ng tng 146% so vi nm 2010 (tng 12,293,354 triu
ng),
43
Ch tiu
31/12/2010 31/12/2011
Chng khon u t
8,401,391
20,694,745
Chng khon u t sn sng bn
332,515
44,817
8,165,783
20,662,148
D phng gim gi chng khon u t
(96,907)
(12,220)
Theo bng s liu trn th ta thy trong nm 2011, ngn hng tng u t vo khon
mc chng khon u t gi n ngy o hn (tng 146 % so vi nm 2010) v gim u
t vo cc chng khon u t sn sng bn (gim 86.5% so vi 2010), ng thi, ngn
hng cng gim cc khon d phng gim gi chng khon u t xung cn 12,220 triu
ng so vi mc 96,907 triu ng nm 2010
Ta xem xt bng sau:
Danh mc
31/12/10
31/12/11
Tng/
gim
Tri phiu Chnh Ph
2,929,82
3
2,277,461
(22%)
Tri phiu TCTD
4,568,27
2
8,169,496
79%
8,900,000
667,688
1,315,191
97%
K phiu v chng ch tin gi TCTD

Tri phiu cc t chc kinh t
44

8,165,78
3
TNG CNG
20,662,14
8
153%
Ti sao ngn hng li u t vo cc khon chng khon gi n o hn? Da vo

bng s liu trn, cc khon u t gi n hn bao gm tri phiu Chnh ph, tri phiu,
k phiu ca cc TCTD, tri phiu ca cc t chc kinh t khc, Trong tnh hnh nm
2011, thi k m nn kinh t kh khn, do vic u t vo cc loi chng khon c mc
ri ro thp nh Tri phiu chnh ph, tri phiu, k phiu ca cc TCTD khc l hp l,
tuy mc li nhun thu c l khng cao so vi nhng khon u t khc nhng gip ngn
hng bo ton vn
Theo s liu t bo co kt qu kinh doanh ngy 31/12/2011, li nhun thu c t
hot ng u t gp vn di hn ny t 31,107 triu ng (gim 60% so vi 2010),
Nguyn nhn c th hiu l do tc ng ca cuc khng hong kinh t cui nm 2010, lm
nh hng n hot ng sn xut kinh doanh ca cc doanh nghip, do lm gim li
nhun ca c ng
2.3.3.6. Hot ng u t, gp vn di hn
Hot ng u t, gp vn di hn ca ngn hng trong nm 2011 cng c nhiu
khi sc so vi nm 2010, ngn hng tng cng u t, gp vn vo cc cng ty con,
cng ty lin kt
Tng/
Ch tiu
31/12/2010
31/12/2011
Gp vn, u t di hn
766,468
1,340,697
75%
u t vo cng ty con
50,000
Vn gp lin doanh
u t vo cng ty lin kt
145,350
155,680
7%
u t di hn khc
679,335
1,188,864
75%
45
gim
C th, trong nm 2011, ngn hng u t vo cng ty con l Cng ty Qun l n v

khai thc ti sn Ngn hng TMCP Si Gn Thng Mi vi tng tr gi 50,000 triu
ng, v l ch s hu 100% ca Cng ty ny. Bn cnh , ngn hng cn u t lin kt
vi cc cng ty khc nh Cng ty CP Chng khon Rng Vit, hay Cng ty CP dch v
kinh doanh vng Xut Nhp khu Kim Vit Ngoi ra, cn u t gp vn di hn vo
cc t chc tn dng, cc t chc kinh t khc vi mc ch l s hu doanh nghip v thu
li t cc cng ty ny, Theo cc s liu thu thp c th cc n v m ngn hng u t
vo l nhng t chc, doanh nghip c uy tn ln trn th trng nh NH TMCP Vit ,
hay CT CP u t v Pht trin Si Gn, Cng ty Bo him AAA, Do , c th xem
cc khon u t ny c ri ro thp, an ton cao, C th:
Vn bit l u t vo khon mc ny li nhun kim c l khng nh, nhng

khng c g l hon ho c v ri ro vn lun tn ti xung quanh chng ta, c bit, nm
2011 l mt nm y kh khn i vi Vit Nam (lm pht tng cao, cuc khng hong
kinh t nh hng, th trng chng khon m m,), Do , ngn hng vn phi trch
lp cc khon d phng i vi khon mc ny, nhm hn ch ti a cc ri ro c th pht
sinh, C th nh sau:
31/12/10
Gp vn, u t di S trch lp
46
31/12/11
Gi tr ghi S trch
hn
lp
nim yt
174,139
4,103
Cha nim yt
58,217
1,220,405
49,744
TNG CNG
58,217
1,394,544
53,847
2.3.3.7. Ti sn c nh
Nh bit, ngn hng l loi hnh doanh nghip c bit, kinh doanh tin t, Cng
c ch yu thc hin vic kinh doanh ny l ti sn c nh ca ngn hng, Mt ngn
hng d c tim lc ti chnh mnh n u, nhng nu khng ch trng vo cng tc u
t ti sn c nh, u t c s vt cht k thut th kh m thu ht c khch hng, c
bit, trong thi i cng ngh thng tin pht trin hin nay, m ngn hng thc hin cc
giao dch vi khch hng mt cch th cng th e rng kh c th gi chn khch hng,
Do , u t vo ti sn c nh l mt nhu cu cp thit, quan trng i vi ngn
hng, Tuy nhin u t nh th no li l chnh sch ring ca mi ngn hng, ty thuc
vo ngun vn nm gi, vo tng thi im, hon cnh
Ch tiu
31/12/10
31/12/11
Tng/ gim
Ti sn c nh
937,558
1,067,493
14%
Ti sn c nh hu hnh
430,282
679,056
58%
Ti sn c nh thu ti chnh
Ti sn c nh v hnh
507,276
388,437
-23%
Nhn chung, trong nm 2011 ngn hng tng u t ti sn c nh, c th l tng

14% so vi 2010, Tuy nhin, trong khi ngn hng tng u t cho ti sn c nh (tng
58% so vi 2010) th t trng u t vo ti sn c nh v hnh gim 23% so vi nm
2010, L do y c th hiu l ngn hng tng cng u t mua sm my mc, trang
thit b, xy dng, sa sang li c s h tng nhm nng cao hn na uy tn, cht lng ca
ngn hng,
47
Tm li
Kinh t Vit Nam khp li nm 2011 vi nhiu im sng, l tng trng kinh t
kh quan, GDP nm 2011 t 6.78% - vt mc tiu 6.5% ca Chnh ph, Tuy nhin bn
cnh cng tn ti khng t kh khn: lm pht cao mc 11.75% (mc cao nht k t
nm 1992), VND lin tc mt gi (ch trong 10 thng k t 11/2009 n 08/2010, NHNN
3 ln iu chnh t gi USD/VND lin ngn hng, tng cng tng 11,17%), li sut tng
mnh (li sut huy ng nhng thng cui nm ln n 14 -16%/nm, li sut cho vay 1619%/nm ), th trng chng khon m mNhng iu ny tc ng khng nh n
hot ng ca h thng cc ngn hng ni chung v ngn hng Sacombank ni ring, Hng
lot cc cuc chy ua li sut huy ng din ra gia cc ngn hng nhm nu ko
khch hng, khin cho mch mu ca nn kinh t vn cha nhiu bt n, nay cng
thm ri ren,
Nm 2010 cng l nm ra i ca nhiu tiu chun an ton cao hn trong h thng
ngn hng gip cho hot ng qun tr ri ro tt hn, Trc tin, Thng t 13 (Thng t
19 sa i) ban hnh ngy 20/5/2010 v c hiu lc t ngy 1/10/2010 quy nh vic tng
t l an ton vn ti thiu CAR t 8% ln 9% v tng s vn cho vay khng vt qu 80%
tng s vn huy ng c, ng thi Thng t cng nng h s ri ro ca nhng khon
cho vay u t kinh doanh chng khon v bt ng sn ln ti 250%, tuy nhin cc
NHTM cng gp kh khn ngn hn trong vic thch nghi, Do vy, cc nh iu hnh
chnh sch t ra thn trng hn khi p dng chnh sch tin t linh hot v tng bc
nng cao tiu chun an ton ca h thng ngn hng, khng ngng nng cao uy tn ca
ngn hng,
Nhng thnh tu Sacombank t c trong nm 2010 l rt ng khen ngi, Tuy
nhin, trong giai on mi, th trng cn tim n nhiu thch thc mi m ngn hng phi
i mt, c bit s xm nhp vo th trng ca cc ngn hng nc ngoi vi tim lc
ti chnh khng l, trnh vt bc, Do , cc nh iu hnh chnh sch cn sng sut,
cn thn trong vic hoch nh cc chnh sch va khc phc c kh khn nhng
cng ng thi mang li li nhun cho doanh nghip
48
CHNG 3: QUN TR THU NHP, CHI PH, LI

NHUN V QUN TR RI RO
3.1. Thu nhp, chi ph v li nhun ca ngn hng:
Khon mc
Thu nhp li
Thu nhp t hot ng dch
v
Thu nhp t HKD ngoi
hi v vng
Thu nhp t mua bn CK
kinh doanh
Thu nhp t mua bn CK
u t
Thu nhp t hot ng
khc
Thu nhp c tc t gp
vn,mua c phn
Thu nhp ngoi li
Chi ph li
Chi ph t hot ng dch
v
Chi ph t HKD ngoi hi
v vng
Chi ph t mua bn CK
kinh doanh
Chi ph t mua bn CK u
t
Chi ph t hot ng khc
Chi ph ngoi li
Tin mt, vng bc v
qu
Tin gi ti Ngn hng Nh
nc Vit Nam
Ti sn c nh
Ti sn c
Ti sn C sinh li
Tng thu nhp t hot ng
2010
4,344,177
2011
7,543,195
267,762
560,005
11,772,736
Tuyt i Tng i
3,199,018
73.64%
292,243
109.14%
2,025,850 (9,746,886)
-82.79%
20,954
6,907
(14,047)
-67.04%
177,937
4,045
(173,892)
-97.73%
30,810
434,779
403,969
1311.16%
78,277
31,107
(47,170)
-60.26%
3,062,693 (9,285,783)
(4,661,833) (2,292,964)
-75.20%
96.80%
12,348,476
(2,368,869)
(56,581)
(85,756)
(29,175)
51.56%
(11,637,327)
(2,010,100)
9,627,227
-82.73%
(50,915)
(18,781)
32,134
-63.11%
(21,996)
(117,291)
(95,295)
433.24%
(335)
(11,767,154)
(143,434)
(2,375,362)
6,838,617
6,429,464
(409,153)
-5.98%
2,115,265
1,540,756
(574,509)
-27.16%
937,558
65,448,356
55,556,916
2,576,735
1,067,493
131,105,060
122,067,347
3,663,253
129,935
65,656,704
66,510,431
1,086,518
13.86%
100.32%
119.72%
42.17%
49
(143,099) 42716.12%
9,391,792
-79.81%

EAT
VCSH
1,132,463
13,353,319
1,809,821
13,505,922
677,358
152,603
59.81%
1.14%
Nhn vo bng ta thy thu nhp li tng t 4,344,177 triu t nm 2010 ln

7,543,195 triu trong nm 2011 tng ng vi t l tng l 73.64%. Thu nhp ngoi li
gim t 12,348,476 triu trong nm 2010 xung cn 3,062,693 triu trong nm 2011 tng
ng gim vi s tng i l 75.20%.
Chi ph li tng t 2,368,869 triu trong nm 2010 ln 4,661,833 triu trong nm
2011 tng ng vi t l tng l 96.80%. Chi ph ngoi li gim t 11,767,154 triu xung
cn 2,375,362 triu tng ng gim vi s tuyt i l 9,391,792 triu ( gim vi s tng
i l 79.81%).
Sacombank tng ln t 1,132,463 triu trong nm 2010 ln 1,809,821 triu trong
nm 2011 tng ng vi tc tng l 59.81%.
3.2. nh gi kt qu hot ng
Ch s
Cng thc
2010
2011
Thu nhp li - chi ph li

Ti sn C sinh li
3.56%
2.36%
Thu nhp ngoi li cn

bin (NM)
Thu nhp ngoi li - chi ph ngoi

li
Ti sn C sinh li
1.05%
0.56%
T l sinh li hot ng
(NPM)
EAT
Tng thu nhp t hot ng
43.95%
49.40%
ROA
EAT
Tng ti sn
1.73%
1.38%
ROE
EAT
VCSH
8.48%
13.40%
H s s dng ti sn
Tng thu nhp

Tng TS
3.94%
2.79%
H s s dng VCSH
Tng TS
490.13%
970.72%
Li bin t (NIM)
50
VCSH
EPS
EAT
Tng s CP thng pht hnh
1,072
1,714
Li bin t (NIM): nm 2011 gim 1.19% t 3.56% nm 2010 xung 2.36%

tng ng vi t l gim l 33.61%. Nguyn nhn chnh l do tc tng thu nhp
li thp hn tc tng chi ph li. C th l ngn hng tng thu nhp li ln t
4,334,177 triu ng ln 7,543,195 triu ng tng ng 73.64% trong khi chi
ph li tng t 2,368,869 triu ln 4,661,883 triu tng ng vi tc 96.8%. Ti
sn C sinh li nm 2011 thm 66,510,431 triu tng ng vi tc tng
119.72%. Qua ta thy chin lc tng ti sn sinh li c thc hin rt tt
nhng thu nhp li th li tng vi tc thp hn so vi tc tng ca chi ph li.
Thu nhp ngoi li bin t (NM): Gim t 1.05% nm 2010 xung 0.56% nm 2011
tng ng vi t l gim l 46.19%. a s cc ngn hng thn b m thi tnh ch
s ny nhng i vi Sacombank th ch s ny li dng. iu ny cho thy vic
qun tr thi nhp ngoi li v chi ph ngoi li ca ngn hng c thc hin rt tt.
Nguyn nhn l do thu nhp ngoi li gim 9,285,783 triu tng ng vi t l
gim 75.2%, chi ph ngoi li cng gim 9,391,792 triu tng ng vi t l gim l
79,81% trong khi ti sn C sinh li nm 2011 thm 66,510,431 triu tng ng vi
tc tng 119.72%.
T l sinh li hot ng (NPM): tng t 43.95% nm 2010 ln 49.4% nm

2011tng ng vi t l 12.41%%. iu ny cho thy hiu qu ca vic qun l chi
ph v cc chnh sch nh gi dch v ca ngn hng l kh tt. Nguyn nhn l do
thu nhp sau thu nm 2011 tng 59.81% so vi 2010 v tng thu nhp t hot ng
nm 2011 tng 42.17%.
H s s dng ti sn: Gim t 3.94% Nm 2010 xung 2.79% trong nm 2011

tng ng gim vi t l 29.03%. Nguyn nhn l do tng thu nhp t hot ng
tng ln 42.17% trong khi tng ti sn tng 100.32%. Ti sn th tng rt nhanh
trong khi thu nhp t hot ng li tng chm. iu ny chng t ngn hng s dng
ti sn km hiu qu.
H s s dng VCSH: Tng t 490.13% trong nm 2010 ln 970.72% trong nm

2011 tng ng vi t l 98.05%. Nguyn nhn l do tng ti sn tng 100.32% cn
VCSH ch tng 1.14%. iu ny cho thy nng lc s dng VCSH to ra ti sn
ca ngn hng l rt cao.
Thu nhp trn c phn (EPS): Tng t 1,072/ cp trong nm 2010 ln 1,714/cp
trong nm 2011 tng ng vi t l tng l 59.81%.
51
PHN TCH DUPONT
Theo s trn, ta thy doanh thu nm 2011 tng ng k so vi nm 2010, theo

li nhun rng cng tng vt bc t 1.132.463 ln 1.809.821. Nhng mc tng ca
li nhun rng vn cha bng nc tng ca doanh thu nn dn n t sut li nhun gim
0.0049 so vi nm 2010.
H s s dng ti sn gim so vi nm 2010, nguyn nhn do tng ti sn ca ngn
hng tng 100.32% nhng li nhun rng ch tng 63.31%. Cho thy ngn hng cha s
dng ti sn hiu qu. C th, nhn vo bng bin ng ti sn c, nm 2011 ngn hng
thay i hn c cu cc khon mc. Gim ng k nhng khon mc u t c ri ro nh
u t chng khon m gia tng cc khon mc thuc knh u t an ton nh gi tin
vng ti cc t chc tn dng khc. V y cng l xu hng chung ca cc ngn hng
trong giai on ny.
T sut sinh li gim v h s s dng ti sn gim dn n ROA nm 2011
(1.43%) gim so vi nm 2010 (1.73%).
Nm 2011, ngn hng Sacombank c tng vn ch s hu nhng khng nhiu.
Nhng bn cnh ngun vn huy ng c tng ng k 125% nn h s vn ch s
hu tng t 4.9013 n 9.7072, tng ng 98.05%
52
ROA gim nhng h s vn ch s hu tng dn n ROE tng t 8.48% ln 13.4%
3.3. Qun tr ri ro:

Mc tiu ca ngn hng l qun l ri ro mt cch thch ng trong gii hn cho
php. Do vy, vic s dng cc cng c ti chnh bao gm nhn tin gi ca khch hng v
u t vo cc ti sn ti chnh c cht lng cao t c mc chnh lch li sut cn
thit tr thnh hot ng mang tnh then cht ca NH. Xt t kha cnh qun l ri ro,
iu ny i hi NH kt hp mt cch cn i gia cc khon cho vay cc c nhn v t
chc thuc cc mc tin cy khc nhau, bng ng ni t cng nh ngoi t, cng nh
cc cam kt ngoi bng nh o lnh v th tn dng.
Bn cnh , NH cng u t mt phn vn lu ng cho cc ngn hng khc vay.
Nhng ri ro lin quan n trao i ngoi t v thay i li sut c qun l thng qua p
dng hn mc trng thi nhm hn ch s tp trung qu mc ng thi tham gia vo cc
hot ng c tc dng cn bng ln nhau gim thiu ri ro. Thng qua vic nm gi
nhiu ti sn l cc cng c ti chnh c cht lng cao, c cu bng cn i k ton ring
ca ngn hng c kh nng phng nga ri ro trng yu trong qu trnh hot ng kinh
doanh v m bo thanh khon.
Trong qu trnh qun tr ri ro tn dng, NH s dng c hiu qu quy trnh tn
dng trong ghi chi tit cc chnh sch v th tc cho vay cng nh cc hng dn thc
hin chun ha cc hot ng tn dng ca NH.
Ri ro thanh khon c hn ch ch yu thng qua vic nm gi mt s lng ln
ti sn di dng cc cng c ti chnh cht lng cao, cc ti sn tin v tng ng
tin, cc khon tin gi NHNN v cc TCTD khc.
Cc t l an ton c tnh n yu t ri ro cng c s dng qun l ri ro thanh
khon. Ngn hng thng nh gi chnh lch li sut, so snh vi cc th trng trong
nc v quc t c nhng iu chnh kp thi. Thm vo , vic p dng cc quy trnh
qun l ri ro ni b cng tr nn hiu qu hn. Vic cho php NH gim st hiu qu
hn cc bin i v vn v gim cc sai st c th xy ra cng nh nhng th tc phc tp
khng cn thit.
3.3.1. Qun tr ri ro thanh khon:
Bng tng hp cc ti sn v n phi tr chu ri ro thanh khon ti Sacombank.
53
Nhm s dng phng php phn tch t s ti chnh v so snh gia cc ngn hng
vi nhau c ci nhn tng qut v tnh hnh qun tr ri ro thanh khon ti Ngn hng
Sacombank.
Cc ch s phn tch t s ti chnh c s dng:
Ch s trng thi tin mt =
Ch s chng khon kinh doanh =
Ch s nng lc cho vay =
Ch s tin nng =
54
Ch s tin gi thng xuyn =
Ch s cu trc tin gi =
Ch s tn dng so vi tin gi =
Ch s tin vay trn tng ti sn =
Ch s cam kt tn dng trn tng ti sn =
Bng tng hp tnh hnh qun tr ri ro thanh khon ti Sacombank, Vietcombank

v ACB trong 2 nm 2010 v 2011
Khon mc
Sacombank
2010
Vietcombank
ACB
2011
2010
2011
2010
2011
Tin mt
6.838.617
6.429.464
4.478.718
5.232.420
6.757.528
10.884.748
Tin gi ti cc t
chc tn dng
khc
6.777.637
32.060.121
46.296.998
77.412.496
36.555.288
34.083.784
Chng
khon
chnh ph
2.929.823
2.277.461
13.420.652
10.567.375
13.653.321
9.650.085
38.003.086
61.717.617
136.002.570
170.004.336
61.520.231
85.933.860
D n tn dng
D n cho thu
ti chnh
55
Tin gi khng
k hn
6.411.518
6.731.968
47.834.007
48.996.808
10.468.859
10.518.884
Tin gi c k
hn
30.807.768
50.610.414
117.620.048
151.590.107
8.666.969
8.684.756
Tin vay
8.794.195
22.843.784
7.203.638
8.296.985
26.082.588
36.034.151
Cam kt tn dng
4.118.448
5.161.832
45.359.075
51.271.798
3.010.531
4.062.887
65.448.356
131.105.060
255.067.701
307.068.831
167.724.211
202453569
Ch s trng thi
tin mt
0,208
0,294
0,199
0,269
0,258
0,222
Ch s chng
khon kinh doanh
0,045
0,017
0,053
0,034
0,081
0,048
Ch s nng lc
cho vay
0,581
0,471
0,533
0,554
0,367
0,424
Ch s tin nng
1,524
1,293
0,374
0,322
1,950
1,952
Ch s tin gi
thng xuyn
0,098
0,051
0,188
0,160
0,062
0,052
Ch s cu trc
tin gi
0,208
0,133
0,407
0,323
1,208
1,211
Ch s tn dng so
vi tin gi
1,021
1,076
0,822
0,848
3,215
4,475
Ch s tin vay
trn tng ti sn
0,134
0,174
0,028
0,027
0,156
0,178
Ch s cam kt tn
dng/ tng ti sn
0,063
0,039
0,178
0,167
0,018
0,020
Tng ti sn
Nhn vo bng trn ta thy Sacombank xy dng mt chin lc qun tr ri ro

thanh khon mt cch hp l. Mt d ch s chng khon thanh khon nm 2011 c s
gim st ng k so vi nm 2010 do nm 2011 Sacombank khng u t vo tri phiu
chnh ph sn sng bn m u t hon ton vo tri phiu chnh ph gi n ngy o
hn, iu ny khng nh hng ln n kh nng thanh ton ca Ngn hng m n
c ci thin thng qua ch s trng thi tin mt nm 2011 tng 8.6% so vi nm 2010.
Tuy nhin vn ca Sacombank trong qun tr ri ro thanh khon l ch s nng lc cho
vay nm 2011 gim 11% so vi nm 2010, iu ny cho thy ngun vn ca Ngn hng
56
cha c khai thc ti a, trong khi lng vn huy ng ca ngn hng nm 2011 tng
trn 50% so vi nm 2010.
Ngn hng cn ch n iu ny c chnh sch qun tr ti sn c hiu qu, lm
tng nng lc cho vay ca Ngn hng cng nh nng lc qun tr vn ca nh qun tr
Ngn hng.
Cc ch s cn li nhn chung u c gi mc hp l c bit l ch s cu trc
tin gi ca Sacombank thp hn ng k so vi Vietcombank v ACB, chng t ngun
tin huy ng ca Sacombank ch yu l tin gi c k hn, iu ny to thun li cho
Ngn hng trong vic cp tn dng cng nh u t vo cc ti sn trung v di hn, c
tnh sinh li cao.
Ngoi ra ch s tin nng v ch s tn dng trn tin gi cng c NH gi t l
kh tt. iu ny gip cho Ngn hng c th thc hin nhng ngha v tr n cho nhng
khon cng n ti chnh khi cc khon cng n ny pht sinh hoc n hn trong nhng
iu kin bnh thng cng nh kh khn ca nn kinh t.
3.3.2. Qun tr ri ro tn dng:
n v: Triu ng
Cc khon cho vay khch hng
N tiu chun (Nhm 1)
2010
2011
Tng/ gim
37,446,776
61,219,368
63.48%
231,083
240,812
4.21%
54,808
295,304
438.80%
N nghi ng (Nhm 4)
174,463
162,805
-6.68%
N c kh nng mt vn (Nhm 5)
474,725
427,425
-9.96%
38,381,855
62,345,714
N cn ch (Nhm 2)
N di tiu chun (Nhm 3)
TNG CNG
Cc ch s nh gi ri ro tn dng
2010
D n qu hn
Tng d n cho vay
2011
Tng/ Gim
935,079
1,126,346
20.45%
38,381,855
62,345,714
62.44%
57
T l n qu hn = d n qu hn /
2.44%
1.807%
-25.84%
703,996
885,534
25.79%
1.83%
1.420%
-22.56%
58.64%
47.55%
-18.91%
0.99%
1.01%
2.09%
0.507684377
0.379479307
-25.25%
Tng d n cho vay

Tng n xu
T trng n xu/ Tng d n cho
vay
H s ri ro tn dng = Tng d n
cho vay/ tng ti sn c *100
T l d phng ri ro tn dng/
Tng d n cho vay
N c kh nng mt vn / tng n
xu
Nh bit, ri ro tn dng trong hot ng ca t chc tn dng l kh nng xy ra

tn tht trong hot ng ngn hng ca t chc tn dng do khch hng khng thc hin
hoc khng c kh nng thc hin ngha v ca mnh theo cam kt.
Ri ro tn dng lin quan n cht lng hot ng tn dng ni ring v nh hng
n uy tn v cht lng hot ng kinh doanh ca ngn hng ni chung. Do , cng tc
qun l ri ro tn dng chim v tr quan trng v l nhim v hng u ca cc cp qun
tr trnh kh nng mt vn (m vn ny phn ln l vn huy ng t cc t chc, c
nhn trong v ngoi nc).
Giai on 2010 2011, ngnh ngn hng lin tc c nhiu bin ng, c bit l
chnh sch v li sut v tn dng theo hng khng c li cho hot ng ca cc ngn
hng. Ngn hng nh nc lin tc iu chnh li sut theo hng tht cht nhm mc tiu
kim sot lm pht, lm cho mc hp dn ca knh u t vo ngnh ngn hng gim.
Li sut gim, khch hng c xu hng rt tin t ngn hng u t vo nhng knh
u t vi li sut k vng cao hn, do phn no nh hng n hot ng huy ng
vn v cp tn dng ca ngn hng. Ngoi ra, di tc ng mnh m ca cuc khng
hong kinh t th gii t nm 2009, lm pht trong nc tng cao, sn xut kinh doanh tr
58
tr, i sng nhn dn kh khn nh hng mnh m n kh nng tr n, cng nh kh

nng thanh ton n ng hn ca khch hng, do lm tng ri ro tn dng i vi cc
ngn hng.
Tuy nhin, da vo bng phn loi cc khon n v cc ch s nh gi ri ro tn
dng, ta thy so vi nm 2010, nm 2011 nhn chung hu ht cc loi n c kh nng tn
tht (loi 4 v loi 5) u gim. T l n qu hn nm 2011 t 1.807% gim so vi nm
2010 (2.44%). H s ri ro tn dng ca ngn hng l 47.55%, h s ny mc va phi,
va an ton v cng va to kh nng sinh li cho ngn hng. T l n xu chim 1.42%
d n cho vay (thp hn nhiu so vi mc cho php 5%). T l n c kh nng mt vn
tuy c gim so vi nm 2010 (gim 25.5%) nhng vn chim kh cao trong tng n xu.
Nm 2011, ngn hng cng tng t l d phng tn dng ln 1.01% tng 2.09% so vi nm
2010. Trong tnh hnh kinh t kh khn v y bin ng nh nm 2010, 2011 vic tng
cc khon d phng b p tn tht c th xy ra l iu hp l i vi bt c mt ngn
hng no.
Vi nhng s liu trn cho thy quyt tm ca ngn hng trong kim sot ri ro tn
dng nhm gim thiu ti a mc tn tht c th xy ra. Cng tc qun l cht lng tn
dng c ngn hng ch trng quan tm. Tuy nhin, bn cnh ngn hng cng cn
ch trng n cng tc kim sot khng pht sinh thm n xu, nu c th th ngn hng
nn ti c cu, ti cu trc n chng hn nh ct gim hn mc tn dng tn chp, gim d
n cho vay i vi lnh vc u t kinh doanh bt ng sn,Nng cao trnh , tay ngh
ca cn b nhn vin v cht lng cng tc thm nh cht lng trc khi cho vay cng
l mt yu cu cp bch.
Ngn hng kim sot v qun l ri ro tn dng bng cch thit lp hn mc tn
dng tng ng vi mc ri ro m ngn hng c th chp nhn c i vi mi khch
hng v i vi mi lnh vc a l, ngnh ngh v bng cch gim st cc ri ro theo
nhng hn mc .
Ngn hng thit lp quy trnh sot xt cht lng tn dng cho php d bo sm
nhng thay i v mc tin cy ca khch hng, bao gm c vic r sot ti sn m bo
thng xuyn. Hn mc tn dng i vi mi khch hng c thit lp thng qua vic s
59
dng h thng xp hn tn dng, trong mi khch hng c xp loi mt mc ri

ro. Mc ri ro ny c th c sa i, cp nht thng xuyn.
3.3.3. Qun tr ri ro li sut:
Nm
Khon mc
Thu nhp li
Chi ph li
Ti sn c
Tin mt, vng bc v qu
Tin gi ti Ngn hng Nh nc
Vit Nam
Ti sn c nh
NIM
2010
4,344,177
2,368,869
65,448,356
6,838,617
2011
7,543,195
4,661,833
131,105,060
6,429,464
2,115,265
1,540,756
937,558
3.56%
1,067,493
2.36%
H s chnh lch li thun Nim cho bit 100 Ti sn C sinh li ca Ngn hng
s to ra bao nhiu ng thu nhp li thun. Da vo h s ny Ngn hng c th d bo
c kh nng sinh li ca ngn hng. Qua kt qu trn cho thy kh nng sinh li ca
Sacombank tng hn 50% trong nm 2011 so vi 2010, gip Ngn hng c th k vng
vo kt qu hot ng tt hn na trong nm ti.
NIM ca Ngn hng chu tc ng ca cc yu t nh sau:
Nhng thay i trong li sut; Nhng thay i trong mc chnh lch gia li thu t Ti
sn C v chi ph phi tr cho Ti sn N; Nhng thay i cu trc ca Ti sn C v Ti
sn N m ngn hng thc hin khi tin hnh chuyn i TSC v TSN gia li sut c nh
v li sut thay i, gia k hn ngn v k hn di, gia ti sn mang li thu nhp cao vi
ti sn mang li thu nhp thp;...
60
Ch tiu
TI SN C
Tin mt, vng
bc v qu
Tin gi ti Ngn
hng Nh nc
Vit Nam
Tin, vng gi ti
cc TCTD v cho
vay cc t chc
tn dng
("TCTD") khc
Cc cng c ti
chnh phi sinh v
cc ti sn ti
chnh khc
Cho vay khch
hng
Chng khon u
t
Gp vn, u t
di hn
Ti sn c nh &
BS u t
Ti sn c khc
TNG TI
Qu hn
Khng chu
li sut
Chu nh hng do nh li li sut trong khong thi gian

T 1 n 3 T 3 n 6
T 6 n
T 1 n 5
n 1 thng
thng
thng
12 thng
nm
Trn 5
nm
6,429,464
1,540,756
17,006,844
10,392,994
3,660,300
1,000,000
17,847,809
32,148,817
8,756,131
1,849,533
227,615
389,463
100,000
8,017,339
817,842
2,468,320
5,793,449
3,465,198
6,021,064
3,854,661
16,848
1,126,346
44,817
1,394,544
4,000,000
1,067,493
1,126,346
2,237,302
11,190,468
36,495,409
50,559,150
61
13,234,273
9,317,853

SN C
N PHI TR
Cc khon n
Chnh ph v
Ngn hng nh
nc Vit Nam
Tin gi v vay
cc TCTD khc
Tin gi ca
khch hng
Vn ti tr, y
thc u t, cho
vay m Ngn
hng chu ri ro
Pht hnh giy t
c gi
Cc khon n
khc
TNG N
PHI TR
MC CHNH
LCH NHY
CM LI SUT
2,083,734
22,114
10,918,897
16,849,196
5,599,000
23,629,929
4,492,226
1,277,598
2,500
2,930,239
25,820,096
242
1,175
5,345,525
10,317,809
3,643,030
1,544,117
4,303
610
3,078,099
-
3,078,099
41,978,085
31,659,231
10,541,742
4,474,598
25,828,074
610
1,126,346
8,112,369
(5,482,676)
18,899,919
2,692,531
4,843,255
(19,807,010)
3,854,051
62
3.3.4 Qun tr ri ro t gi:

Ri ro t gi l ri ro m gi tr ca cc cng c ti chnh b thay i xut pht t
nhng thay i v t gi.
Sacombank c thnh lp v hot ng ti Vit Nam vi ng tin bo co l
VN, ng tin giao dch chnh ca NH cng l VN, mt phn l vng, la M, ng
Euro v cc ngoi t khc. Ngn hng a ra mt h thng hn mc qun l trng
thi ca cc ng tin. Trng thi ng tin c qun l trn c s hng ngy v chin
lc phng nga ri ro c NH s dng m bo rng trng thi ca cc ng tin
c duy tr trong hn mc thit lp.
Bng: Phn loi ti sn v cng n theo loi tin c quy i sang VN ti ngy
31/12/2011.
63
TI SN
Tin mt, vng bc v qu
Tin gi ti Ngn hng Nh nc Vit Nam
Tin, vng gi ti cc TCTD v cho vay cc
t chc tn dng ("TCTD") khc
Cc cng c ti chnh phi sinh v cc ti sn
Vng c
EUR c
USD c
Ngoi t khc
quy i
quy i
quy i
c quy i
14,313,514
5,102,534
583,519
145,829
14,434,410
449,289
914,934
175,349
30,246,377
5,873,001
358,478
358,478
4,229,922
64,511
3,054,257
154,296
7,502,986
Tng cng
ti chnh khc
Cho vay khch hng
Ti sn C khc
N PHI TR V VCSH
Cc khon n Chnh ph v Ngn hng nh
225,330
368,076
593,406
4,979,912
1,146
14,287,196
373,179
582,062
10,345,043
2,013
15,134,505
217,213
914,306
15,915,347
3,159
30,918,069
nc Vit Nam
Tin gi ca khch hng
Cc cng c ti chnh phi sinh v cc cng
22,114
22,114
900,750
524,450
335
494,054
2,195,067
12,798,392
117,010
772,945
3,213,162
14,589,841
20,732
62,268
83,000
1,417
1,417
12,552,997
1,548
12,554,545
c n ti chnh khc
Vn ti tr, y thc u t, cho vay m Ngn
hng chu ri ro
Pht hnh giy t c gi
64

Cc khon n khc
Trng thi tin t ni bng
Trng thi tin t ngoi bng
Trng thi tin t ni bng, ngoi bng

288,267
26,318
-
25,405
1,457
1,931
115,967
(700,095)
(25,603)
24,351
628
2,818
453,990
(671,692)
(20,854)
26,318
3,388
(725,698)
3,446
(692,546)
65
Da vo bng trn ta thy trng thi lung tin ca EUR c quy i v ngoi
t khc quy i u l trng thi lung tin rng dng vi gi tr ln lt l 3,388
triu ng v 3,446 triu ng. y l lng tin d ra c th s dng u t. Nu li
sut th trng tng th li nhun tim nng s tng v ngc li nu li sut gim th li
nhun s gim. Vn ri ro cn phi qun tr y l lm th no hn ch thp nht
vic gim li nhun khi li sut th trng gim?
Trng thi lung tin la quy i l trng thi lung tin rng m vi gi tr
c quy i l 725,698 triu ng. y l lng tin thiu ht cn phi b p bng cch
huy ng vn b sung. Vn t ra y l nu li sut th trng tng, chi ph huy ng
vn s tng lm cho ngn hng c th b l. V th vn cn phi qun tr ri ro y l
lm sao khi li sut tng m chi ph huy ng l thp nht v hn ch thp nht cc
khon l pht sinh?
Cc phng php hn ch ri ro c th p dng phng nga ri ro t gi:
-
p dng gii php cho vay bng ngoi t ny nhng thu n bng ngoi t
khc n nh hn so vi t gi k hn c n nh trc trong hp ng
tn dng.
a dng ha cc loi ngoi t trong d tr v thanh ton, hn ch tp trung

vo mt loi ngoi t.
p dng cc k thut bo him ri ro t gi nh hp ng k hn (Forward),

quyn chon (Option), Swap ngoi t, hp ng tng lai (Future)
Chuyn giao ri ro t gi cho c quan bo him chuyn nghip.
Duy tr trng thi ngoi hi hp l.
66
CHNG 4: XUT HON THIN HOT NG

QUN TR TI SACOMBANK
4.1. M hnh SWOT
S: Strengths
O: Opportunities
- Quy m vn ch s hu ln
- Uy tn v v th ca cc NHTM Vit
- Sn phm dch v mang tnh tm c Nam c nng cao trn trng quc t
quc t
- Quan h hp tc, lin kt, lin doanh
- Ngun nng lc dy dn kinh nghim
c y mnh
- Thng hiu mnh
- Hot ng xut nhp khu Vit Nam
- C ng ln mang tnh chin lc
pht trin mnh m
- Mng li quc t rng khp
- Ci thin v mt lut php
W: Weaknesses
T: Threats
- Sn phm dch v km a dng so vi - Cnh tranh mang tnh ton cu

cc ngn hng ln
- Tc ng ln t th trng ti chnh th
- Chnh sch chm sc khch hng cn gii

yu
- T gi hi oi bin ng mnh
- Mng li hot ng cn hn ch v s - C ch qun l v h thng thng tin

lng
gim st ngn hng cn n gin
- C cu thu nhp ri ro
- Hn ch v mt php l
- Hiu qu s dng ti sn km
- Qun tr ri ro tn dng km hiu qu
4.1.1. Nhn xt:
Da vo m hnh swot ta thy r cc im mnh, yu c hi cng nh thch thc m ngn
hng Sacombank gp phi
V im mnh
Vi quy m vn ch s hu ln l mt u im rt ln cho ngn hng, gip ngn
hng c s bo m ln trong cc hnh thc tn dng, u t to ngun thu nhp v pht
trin mang tnh cht bn vng cho ngn hng, y cng l c s nim tin gn kt khch
67
hng vi Ngn Hng. Ni cch khc c th nh gi Sacombank l mt trong nhng ngn

hng ln m thng hiu ca n c khng nh trong thi gian di. Thc vy vn ch
s hu t 14.782.268 t ng. Sacombank hin l mt trong nhng Ngn hng c vn
ch s hu ln nht trong khi Ngn hng TMCP ti Vit Nam, xp th ba sau ngn
hng TMCP Ngoi thng Vit Nam ( VCSH l 21.215.970 t ng ) v ngn hng
TMCP Cng thng Vit Nam ( VCSH l 17.460.721 ). Vi iu kin kh tt v ngun
vn ch s hu nh trn th Sacombank lun lun m bo tnh an ton cho khch hng,
th hin tnh u vit ca cc chc nng bo v, hot ng v iu chnh ca ngun vn
ch s hu ti ngn hng.
Bn cnh mt im mnh m chng ta c th nhn thy r khi cc sn phm ca
ngn hng c nh gi trn trng quc t, thc y th trng pht trin ca ngn hng
vt xa s b hp trong nc. M rng s, pht trin ra nc ngoi, to uy tn thng hiu
li nhun t cc hot ng nc ngoi cng khng nh r s lm vic c hiu qu ca bn
thn ngn hng vi hng pht trin r rang. Cc sn phm c th k n nh :
-
Huy ng tin gi tit kim, tin gi thanh ton ca c nhn v n v bng VND,
ngoi t v vng. Tin gi ca khch hng c bo him theo quy nh ca Nh nc.

-
Cho vay ngn hn, trung v di hn; cho vay ng ti tr; cho vay thu chi; cho
vay sinh hot, tiu dng; cho vay theo hn mc tn dng bng VND, ngoi t v vng vi
cc iu kin thun li v th tc n gin.
-
Mua bn cc loi ngoi t theo phng thc giao ngay (Spot), hon i (Swap), k
hn (Forward) v quyn la chn tin t (Currency Option).

-
Thanh ton, ti tr xut nhp khu hng ha, chit khu chng t hng ha v thc
hin chuyn tin qua h thng SWIFT bo m nhanh chng, chi ph hp l, an ton vi
cc hnh thc thanh ton bng L/C, D/A, D/P, T/T, P/O, Cheque.
-
Pht hnh v thanh ton th tn dng ni a v quc t: Th Sacombank
MasterCard, th Sacombank Visa, th ni a Sacombank Card. Chp nhn thanh ton th

quc t Visa, MasterCard, JCB...thanh ton qua mng bng Th.
-
Thc hin giao dch ngn qu, chi lng, thu chi h, thu chi ti ch, thu i ngoi
t, nhn v chi tr kiu hi, chuyn tin trong v ngoi nc.

-
Cc nghip v bo lnh trong v ngoi nc (bo lnh thanh ton, thanh ton thu,
thc hin hp ng, d thu, cho gi, bo hnh, ng trc...)

68
Dch v ti chnh trn gi h tr du hc. T vn u t - ti chnh - tin t
Dch v a dng v a c;
Home Banking; Mobile Banking; Internet Banking.
Cc dch v khc: Bi hon chi phiu b mt cp i vi trng hp Thomas Cook
Traveller' Cheques, thu tin lm th tc xut cnh (I.O.M), cng vi nhng dch v v
tin ch Ngn hng khc p ng yu cu ca Qu khch.
-
vi i ng cn b c y nng lc, dy dn kinh nghim v nghip

v, Sacombank lun l mt trong nhng n v i tin phong v vn
i mi v ci tin cht lng dch v ca mnh, hn th na, hng nm
Sacombank cn k lng tuyn dng v o to cc tn sinh vin, y l
ngun cung cp nhn lc tr y ti nng v nhit huyt cho ngn hng.
Hng nm Sacombank u nhn c cc gii thng ni bt trong ngnh ngn hng.

(v) C ng ln: l cc t chc ngn hng quc t c tn tui nh Sumitomo Mitsui
(15.13%), VOF, VCB gip Sacombank trong cc vn lin quan n chuyn giao cng
ngh, tm kim th trng v k nng qun l iu hnh.
(vi) Mng li quc t: C li th v quan h vi h thng cc cng ty kiu hi ln v
uy tn (Sacombank c mng li gn 720 ngn hng i l tt c cc quc gia c ngi
Vit ang sinh sng v lm vic), cng vi nhiu chnh sch thng thong hn ca Nh
nc v qun l ngoi hi v u i cho Vit kiu, hot ng kiu hi (chuyn tin kiu
hi, chi tr kiu hi) ti Sacombank ngy cng pht trin.
im yu:
Ngoi cc im yu trn th Sacombank cn bc l mt s tn ti sau:
(i) Sn phm dch v: km a dng khi so snh vi mt s ngn hng ln.
C th, khi so snh vi ACB v cc sn phm dch v:
i vi khch hng c nhn:
Cho vay
Sacombank
ACB
Cho vay bt ng sn
CHO VAY C TI SN M
BO
o
Sn phm An c
Vay mua nh t
lc nghip
Vay xy dng, sa cha nh
o
Sn phm An gia
Vay mua cn h cc d n bt
hnh phc
ng
sn th chp bng cn h mua
Cho vay sn xut kinh
Vay tiu dng c ti sn bo m
doanh
Dch v h tr ti chnh du hc
Cho vay h tr tiu thng
69

Cho vay cm c s tit
kim, giy t c gi
Cho vay u t, kinh
doanh chng khon
Cho vay chng khon
ngy T
Cho vay du hc
Cho vay mua xe t
Cho vay CB/ NV khng ti
sn m bo
Cp hn mc thu chi
Quyn chn
Khng c
Sn
Khng c
phm

Vay mua xe t
Vay hp tc kinh doanh vi
doanh nghip th chp bt ng sn
Vay b sung vn lu ng theo
phng thc thu chi th chp bt
ng sn
Vay u t ti sn c nh Vay
b sung vn lu ng
Vay cm c Th tit kim, Giy
t c gi, Vng, Ngoi t mt
Vay u t kinh doanh chng
khon th chp bng bt ng sn
Vay u t kinh doanh chng
khon th chp bng chng khon
ng tin ngy T (Cho vay u t
kinh doanh chng khon th chp
bng tin bn chng khon ngy T)
t mua chng khon m bo
bng th tit kim ACB
Vay th tn dng (quc t, ni
a).
Vay pht trin kinh t nng
nghip
Pht hnh th bo lnh trong
nc
Quyn chn mua bn ngoi t
(currency options)
Quyn chn mua bn vng (gold
options)
Chm sc y t v tai nn c nhn
Bo him an phc trn i
lin kt
Trong , c th thy mt s cc sn phm cho vay i vi KHCN m Sacombank
cha c nh: Vay mua cn h cc d n bt ng sn th chp bng cn h mua , Vay b
sung vn lu ng theo phng thc thu chi th chp bt ng sn , t mua chng
khon m bo bng th tit kim ACB , Vay pht trin kinh t nng nghip , Pht hnh
th bo lnh trong nc
i vi khch hng doanh nghip:
Sacombank
ACB
Tn dng Cho vay ti tr vn lu ng
Chng trnh H tr ti chnh
cho nh phn phi
Cho vay thu chi
Bo lnh
Chng trnh cho vay i vi
Cho vay u t
Cho vay tr gp dnh cho DN doanh nghip c bo lnh vay
vn ca Ngn hng Pht trin
nh v va
70
Bao Thanh Ton

Vit Nam
Cho vay khc: ng ti tr, y TI TR VN LU NG
Cho vay sn xut kinh doanh
thc
trong nc
Cho vay b sung vn kinh
doanh tr gp
Thu chi ti khon
Chng trnh h tr ti chnh
dnh cho cc nh phn phi ca
cng ty TNHH Nestl Vit Nam
TI TR XUT KHU
Cho vay bo m bng khon
phi thu t b chng t hng
xut khu theo phng thc
chuyn tin bng in (T/T)
Ti tr thu mua d tr
Ti tr xut nhp khu trn gi
Ti tr xut khu trc khi giao
hng
Chit khu hi phiu km theo
b chng t hng xut khu theo
phng thc L/C, D/A, D/P
Cho vay bo m bng khon
phi thu t b chng t hng
xut khu theo phng thc D/A,
D/P, L/C
TI TR NHP KHU
Ti tr nhp khu
Ti tr nhp khu th chp bng
chnh l hng nhp
TI TR TI SN C NH D N
Ti tr ti sn c nh/ d n
Cho vay mua xe th chp bng
chnh xe mua
Cc chng trnh ti tr c bit
cho doanh nghip va v nh
SMEDF | SMEFP | SMESC |
SMEHG
DCH V BO LNH
Bo lnh trong nc
Bo lnh ngoi nc
CHO VAY U T
Cho vay ng tin ngy T
Thanh ton Bao thanh ton xut nhp Chuyn tin i bng in (T/T)
Chuyn tin i bng in ghi c
khu
quc t
71
Thanh ton xut khu

trong ngy
Nhn tin chuyn n
Thanh ton nhp khu
Dch v xut nhp khu trn Nh thu nhp khu
Nh thu xut khu
gi
Th tn dng (L/C) nhp khu
Th tn dng (L/C) xut khu
Chuyn tin CAD nhp khu
Chuyn tin CAD xut khu
Thanh ton bin mu
Cho thu ti Khng c
Cho thu ti chnh xe c gii

Cho thu ti chnh thit b, my
mc,...
chnh
(ii) Chnh sch chm sc khch hng cn yu: so snh vi ACB, Sacombank cha c
cc chnh sch nh:
- Tng bo him cho ch th: Bo him tai nn du lch ton cu: mc bi thng ln
n 500.000 USD, Bo him vic hon chuyn bay: mc bi thng 100 USD/8 gi tr
chuyn, ti a 1.000 USD., Bo him rt tin ATM , Bo him t trang trong chuyn i,
Bo him giao dch th, Bo him tht lc v, Bo him gia sn khi vng nh
- Trung tm dch v khch hng 247
(iii) Mng li hot ng: tuy c chi nhnh v phng giao dch ph khp cc tnh
thnh nhng tng s lng chi nhnh v phng giao dch ch vi s lng cn kh khin
tn l 183 (tnh n 31/12/2010). iu ny hn ch kh nng tip cn khch hng, kh
nng huy ng vn, tng trng d n v y mnh pht trin ngn hng. Thm vo cc
chi nhnh/PGD li tp trung ch yu TP.HCM v H Ni, y l khu vc nhiu tim
nng song cng l ni tp trung nhiu NHTM trong v ngoi nc, v vy, s cnh tranh l
rt gay gt.
(iv) C cu thu nhp: ngun thu nhp ch yu l tn dng chim t trng cao hn so
vi cc ngn hng khc, do d dn n nhiu ri ro khi li sut bin ng.
Tnh n cui nm 2010, trong tng thu nhp ca Sacombank, thu nhp li chim
78,6% cao hn so vi ACB (76%), tng mnh ln 85,3% tnh n cui QI/2011.
(v) Tng ti sn nm 2011 tng gn gp i so vi nm 2010 nhng kt cu thiu
tnh bn vng, hiu qu s dng ti sn cha cao:
72
- Khon tin v cc ti sn tng ng tin chim n 25%. H s CAR nm 2010

ca Sacombank l 17,79%, cao hn nhiu so vi quy nh ti thiu 9% ca NHNN. iu
ny mt mt cho thy mc an ton vn cao ca Sacombank, mt khc phn nh vic s
dng vn cha thc s hiu qu ca NH, th hin qua t l ROE cn thp (13,51%) so vi
cc NHTM khc.
-Chng khon kinh doanh v u t chim 12% to nn ri ro ln c bit trong tnh
hnh nn kinh t kh khn nh hin nay.
u t ti chnh tng mnh nhng hiu qu u t cha t c nh k vng. Tng
gi tr u t ti chnh ( tr d phng gim gi) l 21.990 t ng, tng 140% so vi
2010. Trong , u t gp vn mua c phn l 1.328 t ng, tng 32,5% so vi 2010;
u t mua tri phiu 20.662 t ng, tng 153% so vi nm trc, tuy nhin t l tng ny
ch yu l do ng gp ca vic tng mua tri phiu ca cc TCTD (12.501 t ng), trong
khi tri phiu CP gim 552 t ng. Hiu qu hot ng u t trong nm 2011 khng kh
quan do bi cnh kh khn ca nn kinh t v s suy gim ca th trng chng khon.
Li nhun t hot ng gp vn mua c phn gim mnh 54% trong khi hot ng mua
bn chng khon kinh doanh v chng khon u t u em li li nhun m trong nm
2011
Thch thc
Bc sang nm 2012, khng ring Sacombank m cc ngn hng trong nc cng i
mt vi cc thch thc sau y:
(i) Cnh tranh mang tnh ton cu:
M ca hi nhp kinh t quc t lm tng s lng cc ngn hng c tim lc mnh v
ti chnh, cng ngh, trnh qun l. iu ny s gy p lc rt ln i vi h thng cc
ngn hng trong nc. Cc chi nhnh ngn hng nc ngoi hin hot ng ti Vit Nam
u l nhng thng hiu ni ting trn th trng ti chnh th gii nh HSBC, Citibank,
ANZ Trong khi nhiu NHTM Vit Nam c mc vn iu l cha ti 3.000 t ng th
ngn hng con 100% vn nc ngoi HSBC chnh thc i vo hot ng t ngy
5/01/2009 vi vn iu l 3.000 t ng. Cc ngn hng nc ngoi lin tc m rng mng
li hot ng ca mnh. Ti TP. H Ch Minh, ngoi tr s chnh v S giao dch ti ta
nh Metropolitan, HSBC cn c 3 phng giao dch. Ti H Ni, HSBC cng c 1 chi
nhnh v 3 phng giao dch. Cng ging nh HSBC, ANZ cng ang m rng mng li
73
giao dch ti Vit Nam vi 01 S giao dch ti H Ni, 01 chi nhnh ti TP. H Ch Minh
v 6 phng giao dch.
(ii) Tc ng ln t th trng ti chnh th gii:
Khng hong ti chnh ton cu gy ra nhng nh hng rt ln ti h thng ngn
hng trn ton th gii v cc NHTM Vit Nam cng chu s tc ng khng nh. S
lng cc ngn hng i l v ngn hng c quan h ti khon vi cc NHTM Vit Nam s
gim xung. Nu cc NHTM Vit Nam khng tnh to, quan h vi cc ngn hng c tnh
hnh ti chnh suy yu th s gp ri ro v nh mt uy tn ca mnh.
Khng hong ti chnh th gii ko theo kim ngch XNK ca cc nc trn th gii ni
chung v Vit Nam ni ring gim mnh. Kim ngch XNK gim, nh hng rt ln n
hot ng ca cc NHTM Vit Nam. Trong khi , tng kim ngch XNK trong 6 thng
u nm 2009 ca Vit Nam gim 10% so vi cng k nm ngoi.
Cuc khng hong n cng Chu u v tnh hnh kinh t M ngy cng gim st t
cui 2010 n nay hin cng ang l mi e da ln n nn ti chnh ton cu. Cc NH
Vit Nam kh trnh khi nh hng.
(iii) T gi hi oi bin ng mnh:
Do tnh hnh kinh t trong nc v th gii c nhng din bin bt thng nn t gi
ca VND v cc ng tin khc lin tc thay i. Th trng ngoi t tin mt Vit Nam
pht trin kh mnh. Th trng ngm tin mt ngoi t phc v cho b phn nhp khu
lu qua ng bin gii cng vi nhu cu thch s dng ngoi t tin mt ca dn chng
nn th trng ny rt si ng. T gi th trng ny lun cao hn ngn hng. Ngoi ra,
chnh lch gi mua v gi bn ngoi t ca cc ngn hng Vit Nam lun mc cao.
iu ny lm cho cc doanh nghip xut khu khi c thu ngoi t khng mun bn cho
cc ngn hng m bn qua th trng ch en. Ngun thu ngoi t ca cc ngn hng v th
cng khan him theo. Khi khng c ngun thu ngoi t m bo th rt kh khn cho cc
NHTM trong vic thanh ton hng nhp khu cho cc nh nhp khu.
(iv) C ch qun l v h thng thng tin gim st ngn hng cn n gin:
Hi nhp kinh t, quc t lm tng cc giao dch vn v ri ro ca h thng ngn hng,
trong khi c ch qun l v h thng thng tin gim st ngn hng cn rt s khai,cha ph
hp vi thng l quc t, cha c hiu qu v hiu lc bo m vic tun th nghim
74
php lut v ngn hng v s an ton ca h thng ngn hng, nht l trong vic ngn chn
v cnh bo sm cc ri ro trong hot ng ngn hng.
(v) Hn ch v mt php l:
H thng php lut trong nc, th ch th trng cn cha y , cha ng b v
nht qun, cn nhiu bt cp so vi yu cu hi nhp quc t v ngn hng. V vy c hn
ch nht nh i vi s cnh tranh trong lnh vc ngn hng v pht trin th trng tin
t. Lut hot ng ca cc t chc tn dng hin hnh cn c mt s im cha ph hp
vi ni dung ca GATS v Hip nh Thng mi Vit - M.
C hi
(i) Uy tn v v th ca cc NHTM Vit Nam c nng cao trn trng quc t:
Vit Nam l thnh vin ca WTO to iu kin cho nn kinh t ni chung v ngnh
Ngn hng ni ring c nhng bc pht trin nhanh chng. Cc NHTM Vit Nam c
nhiu c hi tng cng cc mi quan h vi cc NH nc ngoi to uy tn, xy dng
thng hiu, m rng th trng kinh doanh n nhiu quc gia trn th gii. iu th
hin s lng NH i l ca mt s NH tng u qua cc nm.
(ii) Quan h hp tc, lin doanh, lin kt c y mnh:
Trong thi gian qua, nhiu ngn hng trong nc c nhng c hi trong vic hp tc
vi cc ngn hng nc ngoi trong vic gp vn, m rng th trng, pht trin cc sn
phm dch v mi. Nh Sacombank c i tc chin lc l ANZ ca Australia nm gi
10% vn c phn v 20% thuc v Cng ty ti chnh quc t IFC thuc WB v Dragon
Financial Holdings ca Anh. Standard Chartered bank ca Anh mua 8,56% c phn ca
ACB, hn 21% vn c phn ca i tc nc ngoi cn li thuc v Connaught Investor
(Jardine Mutheson Group) v IFC thuc WB. Hay Citibank l mt tp on ngn hng ni
ting, ng hng ln nht th gii ca M k hp ng hp tc vi NH ng pht
trin dch v bn l, kt ni h thng thanh ton th ca ng vi h thng th ca
Citibank, vi s hp tc ny to iu kin cho Citibank c iu kin m rng hot ng
dch v ngn hng hin i tin ch Vit Nam, ngc li pht trin khch hng ca
Citibank ti M, nht l Vit kiu chuyn kiu hi v nc qua ng , cng nh m rng
dch v th ca ng ti M.
Vic cc NH, tp on ti chnh nc ngoi m rng hot ng ti th trng Vit Nam
thng qua con ng s hu vn c phn trong cc NHTM Vit Nam hay hp tc lin
75
doanh pht trin sn phm dch v em li nhiu li ch trong qu trnh pht trin ca c
hai bn. V pha cc NH nc ngoi, khng tn km chi ph m chi nhnh mi, c sn
mng li, c s vt cht k thut, ngun nhn lc, s lng khch hng di do ca cc
NHTM Vit Nam V pha cc NHTM Vit Nam, khng nhng nng cao c nng lc
ti chnh m cn hin i ha c cng ngh, nng cao trnh qun l, nng cao cht
lng ngun nhn lc theo tiu chun quc t v m rng kinh doanh trn th trng
quc t.
Ngnh Ngn hng Vit Nam ng thi c iu kin tranh th khai thc cc ngn hng
nc ngoi v vn, cng ngh, kinh nghim qun l, o to v o to li i ng cn b.
(iii) Hot ng xut nhp khu Vit Nam pht trin mnh m:
Nm 2008, so vi GDP, xut khu hng ha v dch v bng 69,5%, nhp khu hng
ha v dch v bng 84%, tng doanh s XNK bng 153,5%. Sang nm 2009, do tc ng
ca cuc khng hong ti chnh ton cu, kim ngch XNK nm 2009 c du hiu gim st,
tuy nhin, bo co tng kt nm 2009 ca Chnh ph cho thy Vit Nam vn nm trong tp
cc quc gia dn u th gii v tng trng kinh t (5,32%) v thu ht vn u t ca
nc ngoi. S liu t Tng cc Hi quan cng b cho thy, kim ngch xut khu 11
thng nm 2010 t 64,5 t USD, tng 25% so vi cng k v bng 105,8% k hoch
nm; nhp khu cng thi k t trn 75,5 t USD, tng 20,7% v bng 102% k hoch.
Nhp siu n cui thng 11 cng xp x 11 t USD, tng ng 17% tng kim ngch
xut khu cng thi k. iu ny cho thy nn kinh t Vit Nam c m ca ln v tc
m ca nhanh, y chnh l mt c hi cc NHTM Vit Nam pht trin cc sn
phm dch v NH quc t, c bit l TTQT v ti tr XNK.
(iv) Ci thin v lut php:
Hi nhp kinh t quc t to ng lc thc y cng cuc i mi v ci cch h thng
ngn hng VN. Chnh ph v ang xy dng cc vn bn php lut trong h thng ngn
hng, p ng yu cu hi nhp v thc hin cam kt vi hi nhp quc t.
Quyt nh s 112/2006/Q-TTg ngy 24/5/2006 ph duyt n pht trin ngnh
ngn hng Vit Nam n nm 2010 v nh hng n nm 2020.
4.1.2. nh gi:
Cng tc qun tr trong ngn hng trong thi gian qua c nhm nh gi l rt tt.
Bn thn ngn hng l n v i ra t ngnh xut nhp khu, n v ch trng pht trin
76
trn th mnh ca mnh u t mnh m pht trin rng ra nc ngoi, mt th phn ln

m khng phi bt k ngn hng Vit Nam no hin nay c th lm c, l thnh qu
m khng phi mt hai hay thi gian ngn t c m n l nh nhng chin lc c tnh
lu di.
Vi cng tc qun tr hiu qu to uy tn rt ln i vi cc nh u t, thy r
vic vn ch s hu ca Sacombank c th tng ln v n nh trong thi gian di. Cng
tc ch trng o to ngun nhn lc c nhm nh gi cao, v nhn lc chnh l nn
mng pht trin c bn ca bt k doanh nghip no v ngay c bn thn Ngn hng, c th
ni Sacombank l ngn hng c nh gi vi phong cch lm vic chuyn nghip, nhn
vin lm vic tn tm. y thc s l mt thnh qu trong cng tc qun tr nhn s ca
ngn hng.
Bn cnh nhm cng a ra mt s kin v mt hn ch. Ngn hng trc nay
ch ch trng trong lnh vc huy ng vn v nghip v tn dng i vi khch hng doanh
nghip v ch trng vo nhng khch hng ln m b qua mt th phn ln v v cng hp
dn chnh l khch hng c nhn. Ngoi ra Ngn hng mc mt bnh m nh ta ni
l bnh ca nhng Ngn hng ln, t ch trng n chm sc khch hng. tht s l mt
nguy c ln, khi Ngn hng khng nh thc chnh nhng khch hng ca mnh th khi
bin c xy ra, vic gi h trung thnh vi ngn hng l iu kh, bn cnh vic ny
khng hp dn v gi chn nhng khch hng mi trong thi bui cnh tranh gay gt gia
cc ngn hng nh hin nay. Mt iu m theo nhm nhn xt cho rng chnh sch
Sacombank hi li thi khi cc sn phm dch v khng a dng khng n tng i vi
khch hng mi v kh cho vic chn la ca khch hng c khi h mun trung thnh vi
ngn hng nhng khng th tm ra gi dch v ph hp y h i xa ngn hng. y
thc s l mt thch thc ln trong ci cch qun tr ca ngn hng.
Mng li hot ng cn hn ch, do hot ng ch yu l khch hng doanh
nghip ln v nhng khch hng lu nm nn vic ci tin m rng mng li khng c
ch trng. Nh l im trn m nhm nhn xt, th vic m rng mng li l mt trong
nhng cch thc m rng th phn dch v i vi khch hng c nhn. C cu thu nhp
mang tnh ri ro, nhm cho rng Sacombank hot ng mnh trong lnh vc ch yu l tn
dng v u t th ri ro l vic khng th no trnh khi, li nhun cng cao mc ri ro
gnh chu cng ln, quan trng l cng tc qun tr ri ro trong ngn hng nh th no, c
77
th gnh chu b p ri ro khi bin ng xy ra hay khng. Th nhng y li l im m

nhm nhn xt l yu v vy nhm c nhn xt l cng tc qun tr ri ro ca ngn hng
yu,vic thay i chnh sch qun tr ri ro l bc thit v v cng quan trng.
4.2. Gii php:

Da vo nhng nh gi ca nhm a ra kt hp nhng c hi thch thc trc mt
nhm c nhng gii php nh sau:
4.2.1. Gii php v qun tr ri ro
Ri ro xy ra khi khch hng vay vn m khng thu hi c dn n vn b a
ng khng quay vng. Nu NH thc hin c tt chnh sch ny s em li nim tin i
vi khch hng nhm a ra gii php cho qun tr ri ro:
-
Trc khi cho vay cn thm nh k khch hng, KH phi c ti sn th chp, t

cch php nhn, d n u t hiu qu.
NH thng xuyn kim sot, theo di vic s dng vn ca doanh nghip mt cch
trung thc c nhn xt v kin ngh ln cp trn.
NH cn phi hp cht ch vi c quan chnh quyn qun l ti sn th chp.

4.2.2. Ci tin hot ng v m rng cc hnh thc dch v ca NH
Th tc n gin, gn nh: khch hng ti gi tin, chuyn tin, rt tin ngoi vic
mong t c li nhun cao, h s rt hi lng vi cc th tc gn nh, nhanh chng

m ngn hn em li.
- Cung cp thng tin t vn u t l vn cp thit ca mi ngn hng v
Sacombank cng khng ngoi l n gip khch hng hiu bit cc hot ng ca NH,
bit cn phi lm g, khi no, u, c nhng thun li kh khn no nhm gim bt
nhng thit hn ca chnh khch hng v NH, to nim tin cho khch hng. Theo
nhm y cng chnh l cng c hu hiu tuyn truyn qung co, do NH cn
thit lp h thng thng tin chnh xc kp thi.
-
Dch v lng: NH c th p dng hnh thc ny vi cc doanh nghip khch hng
ln c thu nhp cao v n nh. T s d ti khon NH, NH s thc hin chi tr

lng cho nhn vin ca doanh nghip. y cng l mt hnh thc a dng ha cc
dch v ca NH. N gip NH gim bt chi ph rt tin t NH v pht hnh lng i
vi doanh nghip, vi nhn vin h c hng phn li sut, ng thi m bo b
mt tnh hnh ti chnh ca h. NH c th tn dng ngun tin nhn ri ny.
78
4.2.3. a dng ha cc hnh thc kinh doanh v hot ng

Vic a dng ha cc hnh thc trong hot ng ngn hng l rt cn thit, l mt
ngn hng c lch s hot ng lu i nhng xa nay hot ng ch trng pht trin mnh
cc doanh nghip ln v ch dng li gi sn phm truyn thng, da vo tnh hnh
pht trin cng nh cnh tranh trong thi gian ti ngn hng cn m rng thm nhiu hnh
thc kinh doanh trong thi gian ti. Vic a dng ha cc hnh thc kinh doanh trong thi
v p ng c nhu cu ca khch hng va gim c kh nng ri ro nu xy ra.
4.2.4. Ngn hng cn c phng thc u t thch hp i vi cc doanh
nghip:
i vi doanh nghip nh nc:
Cn c hng pht trin ng n i vi cc loi hnh doanh nghip cn u t
vn nu nh doanh nghip c nhu cu m rng sn xut kinh doanh.
i vi cc doanh nghip va cn tm hiu k tnh hnh ca doanh nghip phi hp
cng doanh nghip trong vic pht trin hot ng sn xut kinh doanh. Ngn hng s u
t nu nh thy rng hot ng u t vn s em li hiu qu v hng pht trin ca
doanh nghip l ng n.
Hn ch i vi cc doanh nghip tim n ri ro ln v hot ng khng kh quan,
sn xut kinh doanh nh n, khng c hng pht trin ng n.
i vi cc doanh nghip ngoi quc doanh
Cc doanh nghip ngoi quc doanh c vay vn ca ngn hng bao gm cc
cng ty trch nhim hu hn, cng ty c phn, cc c s sn xut kinh doanh c nh
nc cng nhn, cn v phng php cho vay, ngoi vic cho vay gin n theo ma v
v theo chu k sn xut, cho vay thu n theo tng nhm:
-
Cho vay theo ti khon c bit i vi cc doanh nghip v h sn xut kinh

doanh c thu nhp thng xuyn.
Tng bc thc y cc doanh nghip s dng sc trong chi tr v thanh ton i

vi doanh nghip.
Trong cho vay cn ch n cc iu kin vay vn gim thiu rui ro v mt

php l.
i vi t nhn, h sn xut.
Tng cng cho vay i vi t nhn, h sn xut kinh doanh lm n c hiu qu.
79
Th tc cho vay cn n gin v ph hp
Bo m iu kin cm c, th chp gim thiu ri ro.
80

QUẢN TRỊ NGÂN HÀNG Sacombank

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QUẢN TRỊ NGÂN HÀNG Sacombank

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nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

GVHD: Th.s V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

2.2.4. Tnh hnh bin ng ch s ti chnh:..............................................................29

Qun tr ngn hng

GVHD: Th.s V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

(iii) Lnh o (iu khin): l qu trnh nh lnh o tc ng ln hnh vi ca cc i

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

(vi) Qun tr ti sn Nti sn C: qun tr cc ngun vn v vic s dng vn ca

1.2. Qun tr vn ch s hu, ti sn N, ti sn C

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

- Xc nh theo gi tr s sch chun mc k ton c chp nhn ph bin

1.2.2.1. Khi nim:

1.2.2.2. Phn loi cc ti sn n:

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

g. Vn chim dng : s dng tm thi cc ngun nh tin k qu bo chi sc,

1.2.2.3. Phng php qun l ti sn n

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

(ii) Khon mc u t: b tr ri ro trong danh mc cho vay; cung ng thanh khon

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

Chnh sch tn dng l h thng cc quan im, ch trng, nh hng quy nh ch

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

- Chin lc v k hn u t: chin lc u t bc thang, chin lc u t chuyn

1.3. Cc phng php phn tch bo co ti chnh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

dng cc t s ti chnh o lng v nh gi tnh hnh v hot ng ti chnh ca

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

1.3.5. Phng php phn tch ti chnh dupont

Tng s vng quay tng ti sn ca doanh nghip

Thay i c cu ngun vn: T l gia vn ch s hu v cc khon n

S phn tch Dupont:

CHNG 2: PHN TCH V NH GI TNH HNH

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

2.1. Tng quan v NHTMCP SI GN THNG TN

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

i hi ng c ng: l c quan c thm quyn cao nht ca Ngn hng bao gm tt

nh gi hot ng qun tr ti Sacombank

GVHD: Th.S. V Th Thy Linh

2.1.2.1. Bng cn i k ton (VT: triu ng)

nh gi hot ng qun tr ti Sacombank