Economic analysis and control of efficiency of using bank 's assets to ensure its competitive capacity in the market

Abstract

Purpose: the authors reveal the problems of analysis and control of investments. Discussion: оperating and non-operating assets are price indicators in the assessment of the bank 's financial and credit performance, allow to assess the extent to which risks accepted by the company have been justified, to highlight priority high-margin directions and to establish minimum resources for supporting processes. The timely analysis of the bank 's assets would allow not only to counter the balance sheet of incomegenerating and other assets, but also in the present conditions to make balanced management decisions aimed at improving the profitability of investments. The authors reveal the importance and content of assets in the bank 's activities, show the specificity of the operating and non-operating assets, lead the approaches to the essence of bank assets, present on the example of a real bank the methodology of asset analysis, revealing key reserves of increasing efficiency of their use. This would enable balanced management decisions to be taken on the use of assets to meet profit targets. Results: the authors has disclosed practical and organizationalmethodological provisions of analysis and control of efficiency of bank assets use, systematized approaches to essence and basic components, revealed on the example of major Russian banks available reserves to increase efficiency of assets use.