Taranov D. Accounting-analytical support of estimation of bank activity effectiveness

The thesis deals with conception forming of estimation of bank activity effictiveness, development and scientific ground of theoretical principles and applied methods of estimation of bank activity effictiveness, accounting-analytical support of process of estimation of bank activity effictiveness. Author defined common and specific bank criteria as basis of effectiveness multifacetness. It were classified and analysed methods of activity efficiency estimation. It were defined functions of estimation of bank activity effictiveness. Cash value added method is improved for application in banks taking into account the specific of bank activity. In theory determination of concept "investment" is theoretically proved from the bank institutions point of view. It is formed accounts of management accounting for recording bank's cash flows; algorithms of cash value added ratio are created using data from accounts. It are offered the accounting nomenclatures, accounting data flowchart movements and reporting forms for estimation of bank effectiveness process. Practical calculation of efficiency of bank activity based on developed CVA method was performed for commercial bank.