Jashuk Y. Economic analysis of the financial results and the efficiency of bank's activity

Dissertation covers theoretical approval and development of practical recommendations for the improvement of methodology for financial and managerial analysis of banks' financial results and the efficiency of their activity. It were researched and systemised main definitions of an economic substance of "profit" as category, conducted the research of evolution in the development of profit's theory by various economic schools, determined the peculiarities, defined the stages in formation of financial results in bank organisations and main determinants influencing bank's profit. It were systemised main types of financial analysis of profits in banking institutions and determined the areas for its improvement; proposed the methodology for the calculation of the break-even point in bank's operation, which is based on correlation and regression models; developed the extended models of relative indicators of profitability from bank's operation that provide the opportunity for detailed factorial analysis of their changes considering the complex of factors; suggested the methodology of comparative rating analysis of efficiency of banks' activity. For the determination of the competitive position of the bank there was improved the methodology of metrical analysis. Analysis of the influence of politics on the quality of banking profit and the proposition regarding the methodology for the appraisal of profit's quality were based on the analysis of stability in structure of bank costs. It were developed the complex of analytical procedures and defined the consequence of their influence and importance in the system of financial results of banking activity; justified the methodology of profit and loss analysis for the bank by the responsibility centres and sales centres for the goals of operational control.