Profit management and profitability of the bank's activity: methodological approaches and evaluation of the modern practice results
Improving the efficiency of the bank and, as a result, the strengthening its financial sustainability implies the implementation of effective management in the field of bank profit and profitability management, which determines the need and significance of the relevant research. The purpose of this work is to identify the reserves of the profitability growth, improve the quality of the revenue base and, on this basis, formulate recommendations for adjusting the banking policy in the field of passive and active operations. The scientific novelty of the research consists in the following: it is suggested the author's classification of income and expenses, allowing their structuring both by categories of banking business, types of services in the financial markets, and taking into account the stability of sources of income base, which makes it possible to identify the centers of profitable/unprofitable activities by types of banking operations; destabilizing factors of income and profit management for leading Russian banks are identified; reasonable recommendations to improve the efficiency of this area of banking management are given.