Assessment Of Appraisal Practice Of Dashen Bank For Financing Projects

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Date

2018-06-23

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Addis Ababa University

Abstract

This study intends to assess the project finance appraisal practice of financial institutions; specifically focusing on Dashen Bank S.C. The challenges exist throughout the appraisal process are also assessed and identified. The project appraisal practice was evaluated; whether or not it encompasses measurement parameters concerning Technical, Financial, Market, Managerial, and risk aspects of a proposed project. Primary data was used throughout the research. Quantitative and qualitative data were employed. The quantitative data was collected through a structured questionnaire and the qualitative using an in-depth interview. Since the appraisal process is undertaken on two departments at Head office, the 48credit related staffs of these departments were taken as a population and census method was employed. About 77% or 37 questionnaires were filled and returned. Frequency, percentage, mean and standard deviation ware used to analyze the data. The findings of the research revealed that from the technical dimension the appraisal practice is good enough in addressing aptness of the project schedule, choice of appropriate technology and scale of operation. However plant layout and selection of scale of operation were not well considered. The Bank uses cash flow estimation to forecast the cost-benefit of the proposed project. Payback period, accounting rate of return and net present value (NPV) are the widely used methods of estimation while other alternative methods are not popular in the Bank. In the process, the management aspect got little attention despite the significant contribution it has on project success/failure. Regarding the marketing aspect, Demand-supply gap analysis is the only used to identify the demand for the product of the proposed project defining distribution channels and pricing of the product got little consideration. Project related risk is assessed solely using sensitivity analysis leaving apart qualitative risk analysis and probabilistic risk analysis. The Bank has no defined risk prevention and mitigation strategy specifically for project risks. The restraining factors of the project appraisal process are identified as; low level of quality and completeness of project feasibility study, unavailability of reliable, quality and up to date information, low level of knowledge and skill of project appraiser, lack of well trained and experienced consultants on the specific project, external pressure, management intervention.

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Keywords

Project, Appraisal, Finance

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