| Autor: |
Svitlana Kalabukhova, Liudmyla Lakhtionova, Olga Kuzminska, Oksana Isai |
| Rok vydání: |
2021 |
| Předmět: |
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| Zdroj: |
Comprehensible Science ISBN: 9783030660925 |
| DOI: |
10.1007/978-3-030-66093-2_12 |
| Popis: |
The article examines the profitability of the bank from the standpoint of assessing the prospects for development and risks of banking activities by interested external and internal users of financial information for decision making. A comprehensive technological procedure for «rapid» analysis of the bank’s profitability has been developed, which includes four stages, starting with trend analysis of net profit and ending with forecasting the level of interest rate risk in the conditions of digital computer technologies. Forms of analytical tables are proposed, the use of which will contribute to the unification of the management document “Management Report” of banking institutions; provide stenciling of analytical conclusions; strengthen the possibility of instant comparability of analytical information on changes in the profitability of entities in the banking sector; increase the information culture of documenting changes in profitability in the process of managing banking activities; increase the clarity and informativeness of analytical conclusions about the profitability of banks. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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