Object of research: the process of banking; the purpose of the work: development of theoretical provisions, improvement and development of methodological approaches and research and practice recommendations for formation the financial controlling system for banking; research methods and instruments:theoretical synthesis, morphological analysis and morphological decomposition, analysis and synthesis, systematic approach, comparative analysis, taxonomic analysis, expert assessments, the matrix approach, ratio analysis, correlation and multivariate factor analysis, "center of gravity", the theory of fuzzy sets, regression analysis, graphic method; theoretical and practical results: selected indicators for express-assessment of top-priority bank transactions (credit, currency transactions, transactions with employment of funds, transactions of payment and cash services, transactions with securities) as the basis of a system of indicators controlling for priority banking operations, which will increase the objectivity of the information obtained by the evaluation results, for the implementation of analytical and control functions of financial controlling; methodical approach to assessing the level of readiness of the Bank to the formation of the system financial controlling that based on: assessment of functional subsystems of the Bank, among which financial is a leading and characterizes the adequacy of financial resources for the system financial controlling; determining the ability of staff to perform the functions of financial controlling; diagnostic tools financial controlling, based on certain indicators priority banking system financial controlling and, in contrast to existing, provides an explanation of qualitative levels of these indicators (low, medium, high), which gives the opportunity to assess the state of the banking activities; methodical approach to assessing the effectiveness of the formation controlling system of banking that, in contrast to existing combines the definition of financial performance introduction controlling for indicators of investment evaluation and performance services financial controlling;the definition of "financial controlling banking activity", the distinction of which consists in the selection of top-priority bank transactions (credit, currency transactions, transactions with employment of funds, transactions of payment and cash services, transactions with securities), which is the basis for the creation of the performance of the financial controlling of banking activities; subject and extent of introduction: developments are introduced into practical activity of LLC "Kalita-Finance", PJSC "VAB Bank", PJSC "Bank Golden gate", PJSC commercial Bank "PRAVEX-BANK", when teaching discipline "Analysis of banking activity" in Kharkiv National University of Economics named after Semen Kuznets; the sphere of application: banking.
