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Management of Bank Profit Formation
Kubakh T. H., Dekhtiar N. А., Shenkarenko V. O.

Kubakh, Tetiana H., Dekhtiar, Nadiya А., and Shenkarenko, Vladyslav O. (2023) “Management of Bank Profit Formation.” Business Inform 11:257–265.
https://doi.org/10.32983/2222-4459-2023-11-257-265

Section: Finance, Money Circulation and Credit

UDC 336.7

Abstract:
In the context of martial law and the State budget deficit, the profitability of systemically important banks plays a key role in supporting the national economy as a whole. Changing economic conditions and growing competition in the financial services market impose certain requirements on banks and require them to constantly analyze the external environment and improve their performance. As banks are focused on making a profit, which is the main goal of their activities, management of profit formation is one of the key functions of banks. Thus, given the variability of the external environment, the issue of management of profit formation is relevant and requires research both at the level of individual banks and at the level of the banking system as a whole. The aim of the article is to define the theoretical aspects of bank profit and to conduct a practical study of profit formation of a systemically important market participant - JSC CB «Privatbank». The objectives of the article are to define the concept of «profit» and its components, to conduct an analytical study of the financial results of the banking system and JSC CB "Privatbank", to conduct a correlation and regression analysis of profit and to identify the main directions of its formation. The article applies such research methods and techniques as abstraction, specification, theory development, as well as methods of analysis, evaluation and modeling. The article defines the relevance of this topic, considers theoretical definitions of the concept of "bank profit", its bibliographic component, provides the authors' own definition of the studied concept, analyses financial results and indicators of profitability of the banking system, analyses profit indicators of JSC CB "Privatbank", conducts correlation and regression analysis using the least squares method, and draws conclusions on the analysis of bank profit formation. Further research will help to specify the influence of factors on the formation of profit and identify ways to maximize it in the context of crisis phenomena.

Keywords: bank profit, profitability, financial result, banking system.

Fig.: 5. Tabl.: 8. Formulae: 6. Bibl.: 8.

Kubakh Tetiana H. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Technologies and Entrepreneurship, Sumy State University (116 Kharkivska Str., Sumy, 40007, Ukraine)
Email: [email protected]
Dekhtiar Nadiya А. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Technologies and Entrepreneurship, Sumy State University (116 Kharkivska Str., Sumy, 40007, Ukraine)
Email: [email protected]
Shenkarenko Vladyslav O. – Student, Sumy State University (116 Kharkivska Str., Sumy, 40007, Ukraine)
Email: [email protected]

List of references in article

Katan, L. I., and Plakhotnyk, M. S. “Prybutkovist komertsiinoho banku ta yii pidvyshchennia“ [Profitability of a Commercial Bank and its Increase]. Ahrosvit. 2018. https://dspace.dsau.dp.ua/bitstream/123456789/2947/1/2.pdf
Larionova, K. L. “Teoretychni aspekty upravlinnia prybutkom banku“ [Theoretical Aspects of Bank Profit Management]. Oblik, audyt, analiz: suchasni problemy teorii ta praktyky. 2019. http://dspace.mnau.edu.ua/jspui/bitstream/123456789/8691/1/76-79.pdf
Dobrovolska, O. V., and Sabadyn, M. O. “Teoretyko-metodychni zasady upravlinnia prybutkovistiu komertsiinoho banku“ [Theoretical and Methodological Government Bases of Commercial Bank's Profitability]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Ekonomichni nauky». 2017. http://www.ej.kherson.ua/journal/economic_23/3/28.pdf
Kryklii, O. A., and Maslak, N. H. Upravlinnia prybutkom banku [Bank Profit Management]. Sumy: DVNZ «UABS NBU», 2008.
Parasii-Verhunenko, I. M., Kyrylenko, V. B., and Larikova, T. V. Upravlinskyi oblik i analiz u bankakh [Management Accounting and Analysis in Banks]. Kyiv: KNEU, 2012.
Berezka, K. M. Ekonometryka: osnovy teorii ta kompiuternyi praktykum [Econometrics: the Basics of Theory and a Computer Workshop]. Ternopil: ZUNU, 2022.
“Nahliadova statystyka Natsionalnoho banku Ukrainy“ [Supervisory Statistics of the National Bank of Ukraine]. https://bank.gov.ua/ua/statistic/supervision-statist
“Finansova zvitnist AT KB «Pryvatbank»“ [Financial Reporting of JSC CB "Privatbank"]. https://privatbank.ua/about/finansovaja-otchetnost

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