ОЦЕНКА ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ КОММЕРЧЕСКОГО БАНКА: ТЕОРЕТИЧЕСКИЙ АСПЕКТ

In our country, the development of an intensive and actively developing banking arm increases the significance of the current problems of managing the effectiveness of any commercial bank for the banking system as a whole. As a result, the issue of evaluating the effectiveness of a commercial bank and taking measures to increase it requires detailed research and the formation of a scientific concept. The relevance of the issue of the topic under study is that without a competent review of the results of financial banking activities and the detection of factors that affect this activity, it is impossible to increase the amount of acquired profit and profitability. The analysis of the effectiveness of banking activity begins with the consideration of income and expense indicators, and ends with the study of profit. The analysis of the bank's income and expenses provides the potential to investigate the consequences of the bank's activities, consequently, and assess its effectiveness as a commercial enterprise. The analysis of the bank's financial affairs is carried out at the same time as the analysis of the bank's balance sheet liquidity, and conclusions on the reliability of the bank as a whole are made based on the initial provisions of the acquired results. The purpose of the analysis of banking activities is to identify reserves for increasing the bank's profitability and, on this basis, to formulate assignments for the bank's management to conduct an appropriate policy in the field of passive and active operations.