Petrov P. Accounting and analytical support for change management in the bank's treasury

The dissertation is an independent completed research on relevant issues, which contains original approaches to solving problems in the development of theoretical and methodological principles for improving accounting and analytical support for change management in the bank's treasury. Studies of the organizational structure, strategies, functions and tasks of the bank's treasury have made it possible to supplement the terms «bank treasury», «changes in the bank's treasury», «change management in the bank's treasury», «management accounting in the bank's treasury», «accounting and analytical support to the bank's treasury», «diagnostics of accounting and analytical support of change management in a banking institution». The dissertation improves methodological approaches to risk identification of the bank’s treasury through the construction of a risk identification matrix, which helps to increase the effectiveness of risk management in the bank’s treasury. A survey was conducted among the competent employees of the bank's treasury to identify and assess banking risks and reflect them in accounting. Based on this information, a recommendatory matrix model of the bank's treasury management response to each type of risk has been developed. The paper systematizes indicators of accounting and analytical support for change management in the bank's treasury on the basis of a balanced scorecard. The study offers guidelines for the diagnosis of accounting and analytical support for change management in the bank and identifies a structural unit, which is entrusted with the main functions of the study of treasury operations. The paper improves profitability indicators that measure the bank's risk appetite and their ability to control the quality of the loan portfolio, assess the bank's ability to generate income from various products, taking into account provisions for loan impairment and indebtedness of legal entities and individuals. A characteristic feature of scientific research is the improvement of the procedure for forming management reports in the bank's treasury in terms of modeling the processes of their preparation and implementation.