Issue №: 1 (63)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
BUSINESS ACTIVITY AND FINANCIAL RESULTS OF THE ACTIVITIES OF BANKING INSTITUTIONS
ALESKEROVA Yuliia – Doctor of Economics Sciences, Professor of the Department of Finance, Banking and Insurance, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: aleskerovaaleskerova@gmail.com).
FEDORYSHYNA Lidiіa – Candidate of Historical Sciences, Associate Professor of the Department of Analysis and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: fedorishina@i.ua).
This article presents the theoretical and practical problems of managing the bank’s business activity and financial results.
It is grounded that the management of business activity is a very responsible and complex process, in which the professionalism of management personnel plays the main role. Only clear and competent decisions made on the basis of economic analysis can give a result that will increase the efficiency of the enterprise.
The study of business activity is based on the calculation of coefficients that more correctly reflect its state from a financial point of view, coefficients of the dynamics of the development, use of the resources and capital, receivables and payables, including labor resources.
It has been proven that for the activity of a modern banking institution, the analysis of the financial results of its activity is quite significant. In particular, financial analysis of banks' activities is important for clients. After all, clients are more willing to trust their own investments only to competitive and financially stable banking institutions of the state. The example of the liquidation and bankruptcy of a large number of banking institutions in Ukraine and subsequent problems with the return of deposits to their depositors attracts the attention of an increasing number of the ordinary citizens to the analysis of the bank's financial results.
Earning a profit plays an important role in the activity of a banking institution. Obtaining profit by the bank allows to obtain the maximum information for determining the financial stability of the bank. In the future, this assessment will provide an opportunity to draw conclusions about the development prospects and financial situation of the bank both for its customers, creditors, depositors, and for the NBU, which constantly supervises the activities of banking organizations.
Practical aspects of the subject under study are presented on the example of JSC CB «Privatbank». It was analyzed that JSC CB «Privatbank» is actively developing: there is an increase in assets for the period 2019-2021 and the main indicator of the bank’s activity efficiency – profit. Analyzing the main indicators of business activity and profitability of JSC CB «PrivatBank», it is worth noting that in 2019-2021, all indicators corresponded to the recommended values, however, in 2020, indicators of profitability of assets, profitability of capital and net interest margin decreased significantly.
References
1. Harasiuk, O.A., & Ihnatenko, M.Yu. (2010). Problemy shchodo sutnosti poniattia «dilova aktyvnist» [Problems of the essence of the concept of «business activity»]. Visnyk Kryvorizkoho natsionalnoho universytetu – Bulletin of Kryvorizky National University, 22, 63-67 [in Ukrainian].
2. Hrabovetskyi, B.Ye. (2009). Ekonomichnyi analiz: pidruchnyk dlia studentiv NZK [Economic analysis: a handbook for NZK students]. Kyiv: Tsentr navchalnoi literatury [in Ukrainian].
3/ Yepifanova, I.Yu. (2017). Finansovyi analiz ta zvitnist: praktykum [Financial analysis and soundness: workshop]. Vinnytsia. VNTU [in Ukrainian].
4. Kaletnik, G.M., & Tsikhanovska, V.M. (2010). Finansovyi menedzhment: navchalnyi posibnyk [Financial management: a guidebook]. Kyiv: Khai-Tek Pres [in Ukrainian].
5. Kovalenko, L.O., & Remnova, L.M. (2008). Finansovyi menedzhment. 3-tie vydannia, vypravlene i dopovnene [Financial management. 3rd edition, corrected and supplemented]. Kyiv: Znannia [in Ukrainian].
6. Kovalov, V.V. (2006). Finansvyi analiz: metody v protsedury [Financial analysis: methods in the procedure]. Kyiv. «Finansy ta statystyka» [in Ukrainian].
7. Korobov, M.Ya. (2009). Finansovo-ekonomichnyi analiz diialnosti pidpryiemstv: navchalnyi posibnyk [Financial and economic analysis of the activity of enterprises: a heading guide]. Kyiv: «Znannia» [in Ukrainian].
8. Marchenko, O.I. (2007). Finansovi aspekty dilovoi aktyvnosti pidpryiemstv [Financial aspects of business activity of enterprises]. Finansy Ukrainy – Finance of Ukraine, 5, 136-139 [in Ukrainian].
9. Miasnykova, O.V. (2007). Statystychne vyvchennia dilovoi aktyvnosti pidpryiemstv (na prykladi rozdribnoi torhivli ta transportu) [Statistical analysis of business activity of enterprises (on the basis of retail trade and transport)]. Extended abstract of candidate’s thesis [in Ukrainian].
10. Podolska, V.O. (2007). Finansovyi analiz: navchalny posibnyk [Financial analysis: chief help]. Kyiv: Tsentr navchalnoi literatury [in Ukrainian].
11. Savytska, H.V. (2001). Analiz hospodarskoi diialnosti pidpryiemstva. 5-e vydannia [Analysis of the government activity of business. 5th edition]. Kyiv: «Nove pokolinnia» [in Ukrainian].
12. Taraskina, A.V., Bank, V.R., & Bank, S.V. (2006). Finansovyi analiz: pidruchnyk [Financial analysis: assistant]. Kyiv: Tsentr navchalnoi literatury [in Ukrainian].
13. Khelfert, E. (1996). Tekhnika finansovoho analizu [Technique of financial analysis]. Kyiv: Audyt. YuNITI [in Ukrainian].
14. Ofitsiinyi sait KB «Pryvatbank» [Official site of CB «Privatbank»]. privatbank.ua. Retrieved from: https://privatbank.ua/ [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 450 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
