| Abstract [eng] |
Performance of Raseiniai Credit in 2011-2015 is analysed in this Master‘s final thesis. There are many aspects of differences between credit unions and commercial banks. Therefore, in the first part of the present thesis, the concept of credit union is analysed and the peculiarities and leverages of the credit unions are reviewed, the model of capital and profit allocation is represented in accordance with the legal acts of the Republic of Lithuania regarding the activity of credit unions and Lithuanian and foreign scientific sources. The methods of main performance indicators calculations are also provided in this part of the thesis. Lately the issues of the credit unions are often discussed and requirements are being tightened what reveals the necessity of permanent observation of credit unions performance rates and implementation. For this reason, the dynamic analysis of the structure of assets and liabilities of Raseiniai Credit Union in the period of 2011-2015 is made in the analytical part of the Master thesis. Performance indicators and profitability indicators are calculated in accordance with NASDAQ Methodology for Financial Indicators Calculation (2010) which represents the actual economic situation of the analysed financial institution. The results of calculated indicators for Raseiniai Credit Union were compared with systematic indicators to assess the relation with the dynamics of indicators of the system of credit unions. As the internal and internal factors which influence the performance of Raseiniai Credit Union were assessed, the directions for the performance improvement were provided in the third part of the Master‘s final thesis. |
