Analysis of the quality management of profit assets and associated financial risks for maintaining the competitive stability of banks

Abstract

Purpose: the article discloses topical issues of economic analysis of the bank assets, including an assessment of the quality of management of its operating assets, the rational management of which depends on the organization's way to achieve the desired financial result, and the success of its activities. Discussion: assets are an integral part of the activities of any commercial bank, serve as the basis for ensuring its economic security and longterm sustainability, and their economic analysis contributes to the adoption of management decisions on the selection of the most optimal and marginal areas. A systematic analysis of bank asset structure would not only determine the optimal ratio of operating and nonoperating assets, but could be flexible in unstable conditions, ensuring the bank optimal specialization. The author discloses the role of assets in the bank's activities, analyzes the structure and dynamics of operating and nonoperating assets, conducts a coefficient analysis of the quality of assets, on the example of one of the leading Russian banks, reveals the methods for analyzing assets, and identifies key reserves for increasing the efficiency of their use and increasing the profitability of the bank. This will ensure that in difficult economic conditions it is maximally profitable to use the attracted resources and capital of the bank, to stigmatize target thresholds on normative indicators of profitability and financial results, making competent management decisions. Results: the author disclosed methodological provisions for the analysis of the quality of banking assets, systematized approaches to the maintenance of operating and non- operating assets, assessed the accompanying financial risks associated with the bank's active operations, using the example of the country's future bank, identified reserves for improving and more rational use of assets.