Pavlenko R. The methodology of complex analysis of a bank's profitality and the ways for its perfection

Financial-economic activities of Ukrainian banks. Substantiation and improvement of methodology for complex analysis of a bank's profitability as well as development of practical recommendations on its use with taking into consideration the requirements of national and international standards. Methods and dialectics, analysis, synthesis, analogy, induction and deduction, structural and analytical groupings, comparisons. There is a general classification of factors, which may influence the level of a bank's profitability. The methodological approaches to the analysis of profitability of business directions have been summarised. The objective necessity for creation of a subsystem of management accounting has been proven, and the scheme for its organisation was offered for practical realisation. The methodology for using the indicator of minimum sufficient margin in the process of forecasting and planning of a bank's activities was developed. Banking system, learning process.