استخدام نموذج حدود الرقابة في إدارة الأرصدة النقدية للمصارف التجارية : دراسة تطبيقية في مصرف بغداد

الملخص EN

The research tries to highlight the important and vital topic in banking industry field which is the cash balances management of commercial banks, and the implied costs associated it, which not shown in the financial statement, specifically in the income statement.

It is an attempt for reaching the solution to this problem through discussing the impact of these costs on revenues and also its effect on the realized profits of the bank.

It seeks the use of a realistic financial model by taken into account the uncertainty in incidence of cash flows in order to calculate the optimal amount of cash balances on costs, revenues, and showing the positive effects that reflected by the use of the model in the management of cash balances on costs, revenues and profitability of the ban;, which is Control Limits Model.

The spatial boundaries of the research Bank of Baghdad, and the period of study lasted to several to five –year period(2009 – 2013).

The research has reached to several conclusions including : The poor efficiency of cash management exposures the bank to expensive costs.

Maintaining cash balances less than the required balance will exposure the bank of potential for running out of cash, and then the bank bear extra costs resulting from attempts to obtain bank loans or sell securities from it’s the financial investment portfolio, this on the one hand, and on the other hand, that holding cash balances in excess of the required cash balances means the bank will lose the chances of achieving returns by not investing this surplus cash in available profitable alternative areas such as short-term financial investments or short-term lending, rather than keep them as cash liquid from in treasury does not generate any returns for the bank.

The research concluded several recommendation including : The management of the bank should take into account the relationship between the costs oh holding cash when decision on the amount of cash that should be kept ,and the need to utilize practically the control limits model in management cash balances of banks being more financial models put forward by the literature of financial management realistic and acceptance in practice, as well as it recommend the need to encourage the Iraqi- banking financial institution in building investment portfolios for the purpose of activating and increasing market activity from his face and take advantage of the dual benefit of these investment as a secondary source of liquidity as well as alternatives generate returns.