The object of the research: the bank financial activity; The purpose of work: development of abstract theorem and methodological support for assessment of the bank financial activity, development of its strategy based on the balanced scorecard; Research methodology and instruments: method of content analysis, a method for constructing hierarchical classification, correlation and multiple-factor analysis, cognitive modeling, expert appraisal, the mathematical method of constructing general indicators, center of gravity method, multivariate regression analysis, graphical method; Theoretical and practical results: distribution of the lagging indicators financial and other subsystems of the bank BSC which characterize strategic objectives, and leading indicators which cause their achievement; methodological support for assessment of the bank financial activity and factors influencing it, using the BSC, which, unlike existing ones, involves the use of transformation functions of lagging indicators of BSC for integrated assessment of its subsystems and qualitative interpretation of this assessment; methodological approach for development of the bank’s corporate strategy, which, unlike existing ones, involves the definition is agreed measures adjustment with regard to: the factors influencing the subsystem of BSC requiring amplification; bank position of the financial market; list of impact factors for the bank’s return on equity the selection of which, unlike existing approaches, is based on the detailed structuring of the relationships of cause and effect between strategic objectives subsystems of BSC and the within each of them using the cognitive approach; scientific-methodological approach for assessment of the bank’s corporate strategy equation defined and developed using the BSC, which, unlike the existing ones, involves the use of the proposed criteria of balance: objectives and financial resources of the bank, stakeholder interests, objectives at all levels of management, general bank objectives and personal objectives of employees, their duties and responsibilities; specifies the term “bank’s strategy”, which, unlike the existing ones, taking into account the need to respect the coherence formed strategic objectives and appropriate measures to achieve them; theoretical principles on the use of tools and scientific approaches for assessment of the bank financial activity, development of its strategy, that, unlike existing ones, providing integrated use of system, process, functional, situational, resource, cost, behavioral, marketing, targeted approaches and the use of BSC at each stage of strategic management; Subject and degree of introduction: developments are implemented in practical work of Co.Ltd «Kalita-Finance», PJS Co «REAL BANK», PJS Co «EASTERN UKRAINIAN BANK«GRANT», PJS Co «СOMMERCIAL BANK «STANDART», PJS Co «Vseukrainskyi Aksionernyi Bank», Simon Kuznets Kharkiv National University of Economics in teaching discipline «Financial management of the bank»; The sphere of application: financial and strategic management of the bank.
