Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 1 (67)

Published: 2024.03.31

DOI: 10.37128/2411-4413-2024-1

Description:
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.

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USE OF DYNAMIC INDICATOR MODELS FOR ASSESSING BANK LIQUIDITY

DOI: 10.37128/2411-4413-2024-1-9

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KUBAKH Tetiana – Candidate of Economical Science, Associate Professor of the Department of Financial Technologies and Entrepreneurship, Sumy State University (4000, Sumy, 116 Kharkiv Str., e-mail: t.kubakh@uabs.sumdu.edu.ua).

HULYTSKYI Vitalii – Master of the Department of Financial Technologies and Entrepreneurship, Sumy State University (4000, Sumy, 116 Kharkiv Str., e-mail: lena19804@gmail.com).

Annotation

The article determines that the existence of different approaches to the interpretation of the category of «liquidity» causes not only terminological, but also practical difficulties in their use. Most of the works on this issue are devoted to theoretical aspects of liquidity, external and internal analysis of a credit institution in terms of liquidity ratios, as well as to the research of the dynamics of mandatory liquidity ratios, which tend to change in the calculation methodology. While researchng the issue of compliance with the required level of bank liquidity, scholars and practitioners often draw attention to the importance of ensuring the solvency of a financial institution as a necessary component. At the same time, the analysis based on the public web application Google Trends proved the relevance of this issue.

Taking into consideration the existing scholarship on the categories of liquidity and solvency, it can be argued that they are interdependent and interrelated, but liquidity is a broader category than solvency. It is noted that the higher the level of liquidity of the bank, the higher the level of its solvency. These indicators are main characteristics of the financial condition of the credit institution.

The relevance of this issue is confirmed by Google Trends data, which shows that over the past five years, the number of Google searches for the topic «liquidity» has been higher than for the topics «solvency» and «financial stability».

It has been proved that one of the main tasks for ensuring the required level of bank liquidity is determining the directions for optimizing indicators. This will minimize liquidity risks and ensure quick conversion of the bank’s assets into cash without significant price losses or the need to attract additional resources to fulfill obligations.

It has been identified that the degree of speed of transformation of assets into cash indicates the level of liquidity of a banking institution. In this paper, a model of a dynamic indicator based on the matrix method is used to calculate liquidity risk. The calculations made it possible to find out the need to increase liquid assets and revise the bank’s credit policy.

Keywords: liquidity, bank, bank liquidity, solvency, bank solvency, risk, dynamic indicator model

List of references

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2. Bezvukh, S.V. (2015). Likvidnist banku: sutnist ta faktory vplyvu [Bank liquidity: the essence and factors of influence]. Efektyvna ekonomika – Effective economy, 12. economy.nayka.com.ua. Retrieved from: http://www.economy.nayka.com.ua/pdf/ 12_2015/48.pdf [in Ukrainian].

3. Blashhuk-Deviatkina, N., & Marunych, K. (2023). Upravlinnya likvidnistyu bankiv [Liquidity management of banks]. Molodyi vchenyi – Young scientist, 9. molodyivchenyi.ua. Retrieved from: https://molodyivchenyi.ua/index.php/journal/ article/view/5921 [in Ukrainian].

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6. Kosarieva, I.P., & Kramska, D.O. (2018). Likvidnist banku: sutnist ta vplyv osnovnyx faktoriv na diyalnist bankiv [Bank liquidity: the essence and influence of the main factors on the activities of banks]. Prychornomorski ekonomichni studii – Black Sea Economic Studies, 29, 99–103 [in Ukrainian]

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

History of the journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).