The dissertation is devoted to the solution of scientific problems related to the development of theoretical and methodological provisions and justification of practical recommendations for the development of a strategy, ensuring the financial security of commercial banks according to value-oriented approach.
On the basis of a critical analysis of scientific sources, the theoretical and methodological foundations of forming the strategy of financial security support for commercial banks using a value-oriented approach are considered. The conceptual questions of the value-oriented strategy formation for the financial security support of commercial banks has been researched and systematized, the theoretical provisions and methodological approaches to assessing the level of financial security of commercial banks have been generalized, the conceptual apparatus for the features and substantive content of the financial security system for the establishment of financial security systems has been clarified.
Thus, "financial security of a commercial bank" is proposed to be considered as a state of safety that guarantees its protection against potential and existing threats, preservation and multiplication of assets, stability and achievement of the established goals of activity with the purpose of preventing and avoiding threats for preservation and multiplication of financial resources of the bank, providing its sustainability, increasing its efficiency and strengthening its position on the market, and a "value-oriented strategy for ensuring the financial security of commercial banks" is defined as a the maximization of the market value of commercial banks under conditions of efficient use of invested capital, financial stability, assets preservation and multiplication with the prevention of possible risks and protection against existing internal and external threats in order to achieve the main goals of the activity.
Methods for security assessment of commercial banks have been studied and the system of criteria, measures and indicators has been improved. Based on the generalization of theoretical provisions and methodological approaches to assessing the security of commercial banks, original methodology for assessing the financial security level of commercial banks is proposed and its main indicators are defined: adequacy of regulatory capital; return on capital; return on assets; the level of interest margin; liquidity (instant); the level of non-performing loans; capital adequacy ratio; the financial leverage ratio. Their selection is proposed to be conducted using multivariate correlation-regression analysis.
It is proposed to carry out an integrated assessment of the financial security level of commercial banks, taking into account five groups of indicators: capital and resource (passive operations), credit and investment (active operations), financial and payoff, value and monetary, currency security of the bank.
The proposed methodology will provide an operational assessment of the financial security of the bank (by individual indicators), tactical (taking into account group weights) and strategic (using an integral indicator), which will provide timely provision of the necessary information on the financial condition of the bank and the degree of threat to its financial security, prevention of emergencies at the initial stage and the adequate choice of methods for neutralization of possible crises, formation of a bank value management strategy and the financial security support of commercial banks.
On the basis of a detailed analysis of theoretical approaches to understanding the essence of the concept of "strategy of financial security support of commercial banks according to value-oriented approach" is proposed to be considered as a set of objects, entities, principles, functions, methods of assessment and mechanism for strengthening bank security, subordinated to the common purpose and tasks of preventing and counteracting threats, strengthening the position of the bank in the both internal and external market, improving the efficiency of its activities.
The scheme for establishment of the system of financial security support of commercial banks based on the value-oriented approach is substantiated and the algorithm of its functioning is proposed.
The scheme of information and analytical support of security system of commercial banks according to the value-oriented approach is proposed, which using information and analytical means promotes protection against threats that reduce the market value of banking business. It is noted that information and analytical support is formed in accordance with the needs of a particular bank, depending on the conditions of its activity and possible threats.
