Oleksich D. Methodic bases of banking business evaluation

Complex gaining method is developed with purpose to evaluate banking business, which allows consolidating different elements of profitable and wasteful approaches. Defined conceptual basis of banking business evaluation system, investigated interrelation between goal and functional subsystems. Meaning of essence of economic categories "banking business", "banking business value" and "banking business evaluation" is advanced. Traditional mechanism of net cash flow calculation is proposed to correct. The mechanism of time factor influence on conditions of banking business evaluation is improved by working out approach to define time limits of business functioning - choosing the calculation period. Banking equity cost is proposed to calculate, basing on three kinds of banking income (interest, commission, trade) and way of forming income on every one of them. Proposes of standard-legal maintenance of process of banking business evaluation in Ukraine improvement are developed.