Profitability management (commercial efficiency) of the bank

Profitability is an essential requirement for any economic entity. In the practice of financial management, it is defined as the ratio of actual income less related to obtaining it costs to income before the deduction of these costs. Throughout the first stage of the market transformation of the Russian financial and credit system, the high level of this indicator of commercial banks was provided primarily to the situation favorable for them in financial markets.

A certain experience of using financial profitability management methods at the Ostro farm level was accumulated in our country during the planned economy. In the mid-80s, due to the transition of most enterprises to self-financing regime, they were widespread in construction, industry and transport. However, their implementation practically did not affect the banking system, which continued to act in the conditions of a rigid centralization of management based exclusively on administrative methods. It is significant that such a situation is preserved in commercial banks, most of which were created as initially non-state structures.

In a market economy, the management of enterprise manufacturing units is carried out using mainly administrative methods. Management decisions passing throughout the entire hierarchical vertical of instances have a strictly directed character. Personalified responsibility for their execution are the leaders of the divisions, in turn endowed with the necessary powers to distribute the assigned tasks between subordinates. At the same time, any additional motivation of their successful execution for divisions as a whole is not provided. The principal organization of interaction of the coented instances may thus reflect the following simplified scheme:

Such an approach is used by any types of business entities with the exception of the largest transnational corporations, a multi-part of the instance hierarchy in which makes the problematic possibility of a rigid centralization of management. In such structures, it is allowed to expand the powers of managers allocated in the organizational management structure (hereinafter referred to as the "OSU") of industries, branches, subsidiaries. For this, they allocate relevant financial resources that are subject to decentralized distribution. In some cases, for large units of multidisciplinary corporations and holdings, a certain relationship between actually secured economic results and the size of its own target financial funds can be established. (C145,5)

Foreign scientists specializing in the problems of industrial and financial management, this practice is explained by the inexpractingness of any economic motivation of structural divisions. Their functional responsibilities are clearly defined by the relevant internal regulations, for the execution of which they carry direct administrative responsibility. Personally managers of these divisions. Even in the field of personal management, economic methods are used in the minimum volume, the necessary motivation of employees is ensured by the fact of preserving the relationship of labor hiring and arising from it direct wages.

The solution to the task of managing the economic efficiency of the Bank is the prerogative of managers and analysts of a particular bank and directly depends on the approaches used by them in everyday work. However, a truly successful solution of this problem is impossible without an information and analytical system, which will allow you to make important management decisions based on timely received and analyzed information. (C28.4)

One of the important tasks when working with such an information and analytical system is the collection, transformation and accumulation of source data, on the basis of which techniques for analyzing the activities of the Bank's divisions are formed.

Analysis of income and expenses

To analyze enough data on the balances and turnover on income and expenses accounts. At the same time, each personal account, open on accounts of income / expenses, is attributed to a division that operates operations on this account. However, one unit does not always correspond to one account, most often than such divisions are several. In this case, it is necessary to set the shares of each of the divisions operating with this account for further "separation" of the amount from this account when calculating the profit of the divisions.

Naturally, not all divisions of the bank are profitable. Thus, the category of service units, to which, for example, the information technology division, do not bring direct profits and are, in fact, unprofitable. However, the normal functioning of the bank without such a category of units is impossible. There is a need to distribute the costs of a particular division on profit centers.

For this purpose, various criteria can be used (for example, the number of profitable divisions), distribute expenses in proportion to specified shares or use more complex indirect distribution algorithms.

Generallyank expenses also need to redistribute between the bank's divisions and only then count the profit of each of them.

The described technique is estimated, since subjective factors affect the formation of the criteria for "separation" of sums. In addition, it is impossible to evaluate the effectiveness of the service units. However, this technique can be used for the primary assessment of the effectiveness of divisions and in the formation of a system of material incentives for employees.

In many banks, the function management function of the Bank's units is entrusted to the Treasury Service, which is engaged in cash flow. The list of responsibilities of this service includes control over liquidity, compliance with currency positions and control of the GEP, i.e. Balance of assets and liabilities. The Treasury regulates the profitability of operations (in terms of coating of common bank costs).

When using the model named model, the Bank gets the opportunity to consider the Treasury from two positions:

when the unit is not a profit center, and performs only regulatory functions;

when the unit acts as a profit center and is trying to make money in an external environment along with other bank units. (C45, 6)

Model of the treasury work as a monopoly service regulating the flows of attracted and posted resources

Here, the Treasury acts as a service regulating intrabank streams of attracted and posted resources, i.e. All operations in the outside and domestic market are conducted exclusively through this service.

Since in this case the treasury is a kind of monopolist, it should not have the right to put other bank divisions into conditions worse than the market, i.e. Install transfer prices "in binding" to the market. At the same time, the main task of the treasury remains control of the state of liquidity of the Bank as a whole, and all the profits earned by this unit belongs to the general bank profit.

The receipt of the treasury is calculated as the difference between procurement prices and resource implementation. Such a model acts in the absence of possibilities from attracting units to sell resources internally, and at the placeholding - to buy resources in foreign markets. Attracting and placing units are not eligible to work directly among themselves or carry out operations in the external environment, bypassing the Treasury service. (C133, 11)

Effective Evaluation Model when the treasury work as CPU

In this case, the Treasury acts as the center of profit, i.e. The main task is to control the status of the liquidity of the Bank as a whole. At the same time, the Treasury seeks to reduce the amount of costs and increase the profitability of its operations

Placing and attractive units can carry out activities in foreign markets or carry out operations between themselves directly, bypassing the Treasury.

In the Treasury there may be different prices for the purchase of resources within the bank and in external sources, as well as for the sale of resources by placing divisions within the bank or external clients.

When working internal services through the Treasury, the amount of risks per surgery is reduced, since part of the risks are borne by the Treasury. At the same time, the treasury itself is interested in establishing such transfer prices that will allow him to make a profit, because part of the profit in this case will go to the material incentives for its employees.

In addition, attracting, and placing divisions, having freedom of choice, can earn profits both from working with the Treasury and from external sources.

The main goal of all divisions should be the profit of the credit institution as a whole.

To analyze the income and expenditures of units, it suffices to use information about the remains and revs on personal accounts. In addition, there is a set of forms for entering and editing data on the criteria for "separation" amounts. Built-in report generator gives the user the ability to form reports of any degree of complexity, based on the results of the analysis of the necessary information.

The system implements a powerful graphical interface that allows you to get results in the form of graphs and various diagrams.

For the implementation of more complex analysis models, the requirements for the initial information are increasing. The task of assessing the effectiveness of the Bank's divisions can be solved as part of the organization of management accounting, which, in turn, can be conducted both in the current accounting system and in an analytical application (within the divisions, products and types of income / expenses). This requires information about the amounts of the available and attracted resources, the timing of attracting / placement, existing interest rates.

The above toolkit allows you to solve not only the task of assessing the efficiency of the divisions, but also other tasks that arise in the process of functioning the bank's current time in Russia are becoming increasingly important to acquire the stability, reliability, stability of the banking system as a whole and its elements - banks.

Under the stability of the bank, it should be understood as its dynamic state, which ensures the necessary degree of protection against the adverse effects of external and internal factors. The stability of the bank can be considered as a condition for its progressive movement. (C203.8)

Types of stability of banks can be classified for a number of signs, including in nature (economic, political, moral sustainability); based on its total assessment (real and impaired stability); in time of collateral (long-term and short-term stability); by the nature of balanced (balanced and with unstable balance); under the structure (financial, organizational, personnel, operating, commercial sustainability); on policies (constant or frequently changing sustainability within the framework of the general concept); from the position of the uniform development of banks (rapidly developing, evenly developing and unevenly developing sustainability); From the position of public utility (socially useful and selfish stability).

The economic sustainability of the Bank is largely determined by the financial results of its activities, the level of risks taken by the Bank in combination with its liquidity and profitability.

Liquidity (from lat. Liquidus - liquid, fluid) literally means the ease of implementation, sales, transformation of material values \u200b\u200band other assets into cash. The liquidity of the Bank is often determined as the ability of the Bank to acquire cash in the Central Bank or Correspondent Banks at a reasonable price. In general, the liquidity of the Bank involves the possibility of selling liquid assets, acquire funds in the central bank and emission shares, bonds, deposit and savings certificates, other debt instruments.

The term solvency is somewhat wide: it is understood not only and not so much the possibility of transforming assets into highly sustainable, how much the ability of a legal or an individual and fully and fully fulfill their payment obligations arising from trade, credit or other monetary operations. Thus, liquidity acts as a necessary and obligatory condition of solvency, monitoring compliance with which is already taken on not only the legal or individual, but also a certain external supervisory and control body.

Liquidity for a commercial bank is its ability to ensure timely fulfillment in the monetary form of its liability obligations. The liquidity of the Bank is determined by the balance of assets and liabilities of its balance, the degree of compliance of the timing of the placed assets and the passive banks attracted.

Bank liquidity standards are usually established as the ratio of various types of assets of the balance sheet to the entire amount or to certain liabilities or, on the contrary, liabilities to assets. Bank liquidity is the basis of its solvency.

The solvency is interpreted as the Bank's ability for due time and in the full amount to respond to their obligations (before depositories to the payment of deposits, to shareholders on the payment of dividends, to the state - on the payment of taxes, to the staff - for paying wages).

In modern economic literature, two approaches to liquidity characteristics are described. Liquidity can be understood as "stock" or as a "stream". The stock characterizes the liquidity of the bank at a certain point in time, its ability to respond in its current obligations, especially in demand accounts.

As a "stream" liquidity is estimated for a certain period of time or to the perspective. In this case, the approach to liquidity from the point of view of the "stock" is characterized as very narrow. It should be borne in mind that when considering liquidity as "stream", high attention is paid to the possibility of ensuring the appeal of less liquid assets in more liquid, as well as the influx of additional funds, including the loans received. Consequently, not only the estimate of liquidity - "flow", but also the estimate of liquidity - "forecast" is becoming the greatest importance.

To assess the aggregate liquidity of a commercial bank, it is necessary to systemarly consider stationary liquidity ("stock"), current liquidity ("flow") and prospective liquidity ("forecast").

Thus, the liquidity of the bank's balance is implied by a moment assessment of the state of the bank for a specific date, i.e. The liquidity of the balance is an integral part of the liquidity of the bank. At the same time, the balance of the commercial bank should ensure the presentation of analytical and synthetic accounting data in the form acceptable to calculate the aggregate liquidity of the bank. If the second condition fails to comply, the situation may arise when, having a sufficiently liquid balance for a specific date, the bank is nevertheless completely or partially notable.

The liquidity and solvency of the commercial bank has an impact of a number of factors that can be divided into macro and microeconomic.

The main macroeconomic factors determining the liquidity and solvency of the Bank include, for example, a geopolitical and macroeconomic environment in the country, a set of legislative, legal and legal norms of banking activities, the structure and stability of the banking system, the state of the money market and the securities market.

Microeconomic factors affect the liquidity and solvency of the commercial bank. The main factors include the resource base of the bank, the quality of investments, the level of management, the functional structure and the motivation of the Bank's activities.

It should be noted that the specified groups of factors have an impact in the complex, and the relationship is observed both in individual groups and between groups.

Liquidity is the most important qualitative characteristics of the Bank's activities, indicating its reliability, stability, sustainability. To ensure liquidity, the Bank needs to form such a balance structure in which assets, without losing their value, can be transformed into cash in a timely manner as liabilities demand.

Liquidity is closely associated with the return of the bank, but in most cases the desire to achieve high liquidity contradicts the need to ensure higher profitability. The most rational policy of a commercial bank in liquidity management is to ensure the optimal combination of liquidity and profitability. Consequently, the analysis of liquidity, profitability and risk level of the bank must be carried out in the complex.

In recent years, there has been a significant increase in risks associated with banking activities, which puts the problem of "risk - liquidity" in the banking operations management center. The most common financial risks are the risk of insolvency of the borrower, credit risk, interest risk, currency risk, risk of unbalanced liquidity.

The risk is constantly accompanied by banking. Risks in banking practice is a danger (possibility) of losses for the bank upon the occurrence of certain events.

Risks can be both own banking (internal) related to the functioning of the credit institution and external, or common. The most important way to overcome or minimize risks is their regulation, i.e. Maintenance, as we have already spoken, the optimal ratio of the liquidity and solvency of the Bank in the process of managing its assets and liabilities. A high level of profitability is usually associated with high-root operations. In banking practice under risk are understood or very profitable, or very unfavorable operations. Moreover, the potential chance to get the highest possible benefit increases as the degree of risk increases. Analyzing the degree of risk of performing certain operations, banks use various techniques in order to minimize possible losses. For example, banks create consortia, thereby distributing risks among several subjects of relations; covers the losses from conducting risky operations due to profits on other types of operations; Risk insurance.

The main method of managing liquidity and solvency of Russian commercial banks (from the standpoint of internal and external audit) is the observance of the economic standards of the Bank of Russia. Currently, to ensure the economic conditions of the sustainable functioning of the banking system, the Bank of Russia establishes the following economic standards for the activities of commercial banks:

• - the minimum amount of share capital for newcomer and minimum amount of own funds (capital) for existing banks;
• - capital adequacy regulations;
• - liquidity standards;
• - maximum risk size per borrower or group of interrelated borrowers;
• - the maximum size of large credit risks;
• - maximum risk size per lender (depositor);
• - the maximum amount of loans, guarantees and guarantees provided by the credit institution to its participants (shareholders, shareholders) and insiders;
• - the maximum amount of the deposited deposits (deposits) of the population;
• - standards for the use of own funds of credit institutions for the acquisition of shares (shares) of other legal entities.

Analysis of liquidity and management of it in a commercial bank is carried out simultaneously with the analysis of the profitability of its activities.

Analysis of the performance of banking activity begins with the analysis of income and expenses, and ends with the study of profits. (C76, 9)

Introduction

At the present stage, the search for the most optimal ways to organize the activities of Russian credit institutions in the context of globalization of the financial market, penetration into the domestic banking system of foreign capital and, as a result, increasing competition with international financial intermediaries in the person of the subsidiary structures of the largest transnational bank holdings are particularly.

Changes in the construction and operation of the banking system were the starting point of development in the Russian economic science of the direction "Banking Financial Management". But at present, not all financial management issues in the Bank have been worked out by domestic authors quite deeply, which is due to the specifics of the activities of the commercial bank as a single economic entity, systemically manageing all the functions of money.

The course for the formation of a strong and dynamically developing banking sector in our country increases the importance of management of the effectiveness of each specific commercial bank for the banking system as a whole. Therefore, the problem of assessing the effectiveness of the activities of the Commercial Bank and the adoption of measures to increase it requires a detailed study and development of a scientific concept.

Thus, we can talk about the relevance of the topic of course work.

An object of study of the course work - managing the efficiency of the commercial bank in the Bank's financial management system.

The subject of research in the course work is to assess the effectiveness of the activities of the Commercial Bank and the development of measures to increase it.

The goal of the course work is to develop as part of the banking financial management system of assessing the effectiveness of the commercial bank and making management decisions to increase it.

The tasks of the course work are as follows:

consider theoretical foundations for assessing the effectiveness of a commercial bank, in particular, substantiate the content of the concept of "Commercial Bank's effectiveness" at the present stage of the economy and determine possible approaches to building a system for assessing and managing the effectiveness of the Bank's activities;

study the methodical approaches to an assessment of the effectiveness of a commercial bank within the framework of banking financial management, namely approaches based on balance sheets;

to assess the effectiveness of the activities of the commercial bank and develop recommendations to improve the effectiveness of its activities.

When writing a course work, a wide range of sources was used. The regulatory acts of federal legislative bodies and legislative authorities of the subject of the Federation, as well as the instructive documents of the Bank of Russia, identifies the mandatory requirements for the state to conduct commercial banks of their activities, and the directions of reforming and developing the Russian banking sector. In the educational literature on the scientific directions "Financial Management", "Banking", "Financial Analysis", in particular, such authors, like L.T. Gilyarovskaya, I.A. Kiseleva, Yu.S. Maslenchenkov, T.V. Nikitina, KK Sadvakasov, E.S. Stoyanov, Peter S. Rose, Timothy W. Koch, A.D. Sheremete and others are covered with the theoretical foundations of the Financial Management Process in the Commercial Bank and the methodology for assessing the Bank's activities in the system of banking financial management. Scientific articles in periodicals and publications in electronic media provide ideas about the latest developments in the field of financial management and financial analysis in banking activities, and also coverage the latest changes in the Russian banking sector. Domestic documents and annual financial statements Rosbank reflect the nature of the activities of this commercial bank and allow you to identify its strategic orientation.

1. Basic methods for assessing the analysis of the activities of a commercial bank

1.1. The concept of efficiency of the commercial bank

The Bank as a specific enterprise produces a product that is significantly different from the product of the sphere of material production, it produces not just a product, but the product of a special kind in the form of money, payment facilities. The bank is more trading, mediation, rather than an industrial enterprise. The similarity of the bank with trade is not accidental. The bank really seems to buy resources, sells them, operates in the sphere of redistribution, promotes the exchange of goods. It has sellers, repository, a special commodity margin, its activity largely depends on the turnover.

Commercial banks are an active element of a market economy. Banks accumulate funds of legal entities and individuals and place them on their own behalf on terms of payability, repayment and urgency, and also carry out settlement and commission, commission-intermediary, trust operations, operations with securities, credit cards, currency, leasing, factoring, insurance , brokerage services and others.

Commercial banks are the only economic entity that systemically manages all the functions of money and in this regard is the primary link of the market economy.

Commercial banks - mediators promoting the market economy and world-economic relations of other market participants - industry, trade, non-banking financial sector, states and population - through the maintenance of their cash flows. Moreover, banks, unlike other financial non-banking structures, provide the bulk of all funds for the monetary circulation of a particular country.

An integral part of banking activity is risk. Characteristics that distinguish commercial banks from other commercial enterprises, as well as confirming the risks of their activities following:

Banks operate with large assets, emit and trade with financial instruments that have a market value, the fall of which can affect the capital and solvency of the bank;

Banks attract borrowed funds, which in the presence of a low ratio of equity to aggregate assets, upon the occurrence of force majeure, it may lead to the loss of investors' confidence, liquidity crisis and bankruptcy;

Banks carry out confidence management of assets belonging to other persons, which may cause responsibility for confidence disorders;

Banks are involved in transactions that are initiated in one jurisdiction are recorded in the other and managed in the third; moreover, transactions can be initiated and completed by the client without the bank intervention, for example, via the Internet or in an ATM;

Banks have exceptional access to clearing and settlement systems for checks and money transfers, currency transactions, etc., are an integral part of national and international settlement systems, therefore, can cause a systemic risk.

All of the above indicates a constant complication of banking activities and, consequently, to increase the requirements for its maintenance.

Commercial banks are under constant prudential supervision of the Central Bank and other financial departments. Bank supervision is based on the licensing system and serves as a means of checking compliance with commercial banks of laws and regulations. Financial reports of commercial banks are subject to audits of external auditors, the conclusion of which gives the accuracy of reporting and strengthens the confidence in the banking system.

In the conditions of the rapid development of the financial services market, which is observed in the global economy over the past decades, the problem of identity is the identity of evaluating the effectiveness of credit institutions in a transnational scale over the past decades.

In modern scientific literature, there are many interpretations of the concept of "efficiency", but they are all as a result for two general definitions:

Efficiency is the ratio of the cost of resources and results obtained from their use;

Efficiency is a socio-economic category showing the impact of the methods of organizing the labor of the process participants to the level of results achieved by them.

Assessing the effectiveness of banking activity most often leads, using the first position, according to which the effectiveness of a bank or banking system is calculated based on the proximity of the values \u200b\u200bof the performance of each bank (for example, costs, profits, etc.) to a certain, predetermined efficiency boundary.

In order to comply with prudential requirements, avoiding bank risks, the sustainability of banks must develop and apply effective assessment and management procedures.

Commercial banks of Western countries (for example, USA) pay great attention to analyzing their activities. In the banking business, the concept of "highly profit banking" (High-Profitability Banking) was distributed (High-Profitability Banking), the basic principles of which are:

Maximization of income - involves maximizing revenues from the provision of loan and income on securities, etc., maintaining the flexible structure of assets adapted to changes in interest rate;

Minimizing expenses - involves optimizing the structure of liabilities, minimizing loan losses, control over the current expenses, etc.;

Effective bank management is considered as a relationship management system related to strategic and tactical planning, analysis, regulation, control of the Bank's activities, financial management, marketing activities, as well as personnel designed to ensure the effective activities of a commercial bank. According to Western economists, the stable development of a commercial bank in the long term should ensure the formulation of the Global Bank Strategy and establishing strategic goals and objectives on it for all activities and structural divisions of the bank.

The concept of "efficiency" in English corresponds to several terms, which in the financial literature are interpreted as follows: effectiveness - the ability to achieve previously certain goals (no matter what price it was done); efficiency - the optimal ratio of the spent resources and the results obtained (regardless of whether the target was achieved); effectuality - Combination effectiveness andefficiency. The concept of "efficiency" also corresponds to the term performance. denoting the overall condition of the organization, including financial and non-financial parameters, achieved level of development and prospects.

In the management of historically the first one has become independently discussed by the problem of efficiency. In essence, the first theories of management are formed in the process of reflection on the problem of efficient use of labor and equipment in industrial production. So, the fundamental work of one of the "fathers" of the management of Emerson, who was published in 1912, was called "twelve principles of efficiency." The problems of reliability begins to be developed later, since the end of the 40s - in the 50s of the twentieth century, which is mainly representatives of the direction related to the management of technical systems. And later, somewhere since the beginning of the 70s of this century, it acquires his own sound and the problem of quality, mainly in management work.

Thus, the term "efficiency" is a multi-valued concept and reflects the attitude of various aspects of activities: result and costs, results and objectives, result and needs, result and values. "Efficiency" as a characteristic of the activity reflects the ratio of the result as one of the "elements" of activities to all its other "elements", and each of the dedicated relations is a private criterion of efficiency. The multi-characteristic concept of "efficiency" requires special ways to match the criteria among themselves, and depending on how they will be built, various efficiency values \u200b\u200bwill be obtained. Different points of view about the effectiveness and methods of its assessment are associated with various ways to coordinate private criteria and have a pragmatic, and not theoretical basis.

By refraarting the above for the concept of "the effectiveness of a commercial bank", it is also possible to speak about its multi-term and multigid. Therefore, as the criteria for the effectiveness of the Bank, it is possible to consider both the financial results of its activities (income and arrival) and performance (profitability), as well as the entire set of financial state indicators (sustainability, liquidity, solvency) achieved by the Bank, taking into account their value or target significance both for the bank itself and for the socio-economic environment of its activities. The set of criteria needs to be considered as a system as a comprehensive characteristic that reflects the compliance of the results of the commercial bank's activities to the goals at each temporary segment of its functioning, and in this aspect, only the achievement of all, and not several, criteria will allow us to talk about the effectiveness of its activities.

Thus, the effectiveness of the business bank's activities is not only the results of its activities, but also an effective management system built on the formation of a scientifically based strategy of the Bank's activities (system of the Bank's activities ranked in importance and values) and control over the process of its implementation.

1. Methods estimates efficiency activities commercial bank

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This group of indicators serves as a meter of level of efficiency of the Bank in the financial market.

The effectiveness of the use of K6 assets is determined by the size of the profits of the applications that determine the position of the bank in the bank capital market. The increase in the specific weight of revenue assets testifies to the escalation of the business activity of the commercial bank and expand its own market niche.

The overall assessment of the Bank's credit policy can be given on the basis of an indicator of the use of attracted funds K7. This indicator is above the critical value, which once again confirms that the Bank conducts aggressive highly risky credit policy.

The activity of a commercial bank for the efficient use of borrowed funds is determined by the indicator K8. This indicator shows how many cash units are accounted for by one monetary unit of credit resources attracted by the Bank. In the period under consideration, its deterioration is noticeable: at the time of time T1 per 1 rub. income accounts for less borrowed funds than at time T2. The tendency to reduce this indicator indicates the potential occurrence of liquidity and interest risk.

The figure of K9 shows which part of the bank's income is distracted by the reimbursement of debt. In our case, he again tends to reduce. It means that the bank with less efficiency turns its assets that bring revenue.

The activities of the Bank for the Development of the Deposit Customer Base is estimated in terms of K10, which characterizes the activity of attracting funds. This reduction trend indicates the absence of opportunities or reluctance of a specific commercial bank to develop clients involvement technologies, as well as that this bank is dependent on a certain group of clients with a high level of bank risks.

Commercial Bank Management Efficiency(Table number 11).

Table # 11.

Management performance indicators

The resulting indicator of quality bank management is its profitability, which reflects the degree of profitability and profitability of banking activities.

The profitability of income K11 shows the number of cash income permits per monetary income. This indicator has not changed. This suggests that the quality and efficiency of the services provided and the banking operations performed has not changed.

The profitability of total capital K12 characterizes the activities of the Bank in terms of the effectiveness of the management of assets, i.e. Their ability to generate income. And shows the number of cash mines incurred per monetary unit of total assets, i.e. to get 1 rub. The profits must be placed at the time of time T2 more asses than at the time of time T1. The profitability of total capital is worse.

The financial coefficient of "returns" of assets K13 shows the number of cash mines income per monetary unit of profitable assets. According to it, it is determined how the bank is functioning from the position of direct dependence on the "operating" assets. Reducing it speaks of a bank's not formed loan portfolio and the presence of problem loans in it, incl. "Removed." There is a decrease in the turnover of assets that bring income, and as a result of this, an increase in the cost of attracted funds. What further increases the risk of liquidity.

The efficiency of using its own working capital of K14 shows the number of cash mines of profits occurring per monetary unit of own working capital. His decline indicates a decrease in the mobility of own funds involved in the turnover of active operations of the Bank, reducing the sustainability and efficiency of decision-making upon the occurrence of any bank risks. This reduces the ability to quickly respond to changes in the market situation. This may be a consequence of the formation of excessive unproductive savings, "fictitious" equity or the influence of market conditions.

The total profitability of capital capital of K15 shows the number of cash mines per monetary unit of assets in circulation. Its reduction indicates a decrease: the efficiency of turnover of the current assets of the commercial tank and the number of turnover of current assets per unit of time. Therefore, the possibility of the risk of unbalanced liquidity is very high. This is the result of a non-critical approach to the maintenance of active-passive operations of the bank.

Bank liquidity(Table number 12)

Table number 12.

Bank liquidity indicators

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1. Internal control in the commercial bank management system

1.1. The need to improve the commercial bank management system

The banking system of Russia from 1988 to 1998 demonstrated the relatively high rates of its development and certain stability, gradually rising to a qualitatively new level, peculiar to subjects of market relations. The financial and economic problems of the state affected it at first to a lesser extent than other sectors of the economy. It is possible therefore the opinion was evolving that the banking system is the most sustainable sector of the Russian economy.

The August 1998 financial crisis, causing a crushing blow to the Russian banking system, showed its weakness, revealed numerous problems in its activities, made a fundamental way to revise approaches to commercial bank management issues.

It is not surprising, because it is crisis that makes it possible to quickly and clearly identify problems that are crowned in public and economic systems. Many banking specialists are still long before the onset of the August crisis, it was well known that many credit institutions hardly support their liquidity and oppose the increase in damages. A particularly serious consequence of the specified crisis for the Russian economy was the "freezing" of GKO, as well as more than three-time impairment of the national currency. At the same time, the results of inspections of a number of largest problem banks conducted by authoritative audit firms showed that the main reasons for their financial collapse are, first of all, the non-repayments of previously issued loans in large sizes, as well as serious shortcomings in their management. It was the ineffective management that became one of the main reasons that banks could not withstand the financial crisis of August 1998, and its consequences, in turn, have actually led to the collapse of the Russian banking system.

By 1999, out of 3,300 commercial banks that were registered before the crisis, less than half remained in the country, and banks that actually maintain their own funds and solvency, including due to third-party support, only about 400.

A particularly strong blow to the crisis of the crisis on the large, so-called system-forming banks, which focused on the main part of banking capital, most of the clientele, a significant part of the contributions of the population. These banks had particular importance for the Russian economy, were the "elite" of the banking system and were its backbone. Among them: OnEksim Bank, Bank Menatep, Inkombank, Bank Russian Credit, SBS-Agro, Sberbank of Russia, Tokobank, International Industrial Bank, Mosbrusbank, Promstroybank Russia, Bank Unibesta, Intercombank, as well as dozens of other major regional banks. Many of these banks have not been able to restore their solvency, in connection with which they were forced to replenish the ranks of the bankrupt banks.

To clarify the deep reasons, the phenomenon is so dramatic for the Russian economy, which turned out to be the crisis of the Russian banking system, it is necessary to refer to the history of its formation. At the first stage of the creation of the current banking system, the activities of commercial banks were carried out in the conditions of high rates of inflation, active growth of money, large interest rates on issued loans. All this created for banks clearly greenhouse conditions, feeding their illusions that, without the special costs and the availability of professional knowledge, they will continue to function and receive high income.

Along with the high rates of inflation, the previous increase in the number of banks also contributed to the world's unprecedented property process in Russia, which, through powerful service structures, commercial banks. Not the last role in this process was played by the provision of huge foreign loans, which actively supported the growth of cash flows in the country. Considerable amounts of financial resources came to Russian banks as foreign investment in the form of currency loans, investments in corporate securities, government securities (GKO, HVZ, etc.).

The presence of these specific factors for obtaining high revenues in the banking sphere wasged to the background work to strengthen the reliability of banks, the need to ensure their financial stability, maintaining a high level of liquidity. Therefore, the problem of increasing the efficiency of management of commercial banks was not considered relevant for any owners of banks, nor for senior bank managers, since the miscalculation in their activities without much difficulty was covered by various types of tactical moves, the use of special financial schemes, obtaining major income from speculative transactions .

The current state of affairs in the banking system for a long period of its development led to the fact that the issues of quality, efficiency, adequacy of the Office did not receive relevant attention, as a result of which objective prerequisites for improving the management of commercial banks were not implemented.

In addition to the reasons listed above, there were also other reasons for the low level of management of commercial banks. At the first stage of the formation of the current banking system, the efforts of the Central Bank of the Russian Federation were sent, first of all, to create as many commercial banks as possible. The minimum sizes of authorized capital for newly created banks did not exceed 5 million rubles, the procedures for the registration of commercial banks were simplified. All this contributed to the rapid increase in the number of credit institutions, and by the mid-1990s, their number reached 2,500, and the number of branches of commercial banks approached 10,000.

Such a rapid increase in the number of commercial banks was not supported by the presence of qualified personnel in the country, which have the necessary knowledge of banking, especially in the field of banking management. In the conditions of acute personnel deficit, the demand for specialists who had experience in the former government specialized banks increased dramatically. At that time, these were the best bank specialists in the labor market. At the same time, the number of them was insufficient, and they needed to work in the changed socio-economic conditions, which their knowledge and skills were adequate. Therefore, the need for bank personnel was satisfied at the expense of specialists of other sectors of the national economy - either unclaimed in new economic conditions, or received the first successful experience of commercial activities and decided to try themselves in a new business. Naturally, such a situation in the formation of personnel composition is preferably from among those who did not have sufficient ideas about the basics of banking, not contributed to the provision of elementary level of professionalism, both in the medium of ordinary performers and among the supervision of the highest guidelines.

The problem of the lack of qualified personnel at that time could not solve the educational institutions of the financial and bank profile, since the banking sphere itself was rapidly changed, the number of banks increased rapidly. The system of preparation and retraining of experts that existed then needed serious reform and, in turn, experienced a sharp deficit of qualified teaching staff. To change the state of affairs in the field of banking education for the better years required years.

After time, it becomes more and more obvious and the fact that at the stage of the formation of a system of commercial banks, the oversight function of their activities on the part of the Bank of Russia was clearly unsatisfactory. It also did not contribute to the improvement of the Commercial Bank Management System.

Moreover, the Bank of Russia, one of whose functions is to ensure the sustainable functioning of the banking system, made a lot of serious mistakes, which even denies the Central Bank of the Russian Federation.

Among such mistakes, first of all, the destruction of the Bank of Russia of the Systems of Specialized Banks, which at that time, the backbone of the Russian USSR is quite efficiently operating: Promstroybank of the USSR, Zhilsotsbank of the USSR and Agroprombank of the USSR. Given the huge territory, the diversity of geographical, economic, national and other conditions, an extremely high level of concentration, specialization and cooperation of industrial production inside and between industry and other fields of farming, powerful, general-tech banks with a wide branch network were extremely necessary. This confirms the experience of many economically developed countries, in the economy of which state banks play an important role.

The Central Bank of Russia did not have a clear well-thought-out strategy in the development of the banking system, often acted not just by the method of trial and errors, and in his actions shagged from one extreme to another, radically changing his positions on many fundamental issues. If in the first years of operation of the Russian banking system, the Central Bank of the Russian Federation facilitated the creation of as many banks as possible, forgetting that the reliability of credit institutions depends on a large extent on the value of banking capital, in the future he took a completely opposite position and began to eliminate small banks that The conditions of a weakly developed banking system were clearly erroneous, since destabilized the functioning of the banking system.

At that time, the Bank of Russia lowered commercial banks with a system of petrol regulations, forged many simple procedures. This applies to: increasing the authorized capital, opening branches, etc.; Uploaded banks with excessive reporting that does not contribute in many cases to improving the supervisory functions by the Central Bank.

As the Bankers Dubenetsky Ya.N. famous in the country, "with all the dramaticness of the development of events in the banking sector, still lacks the concept of banking development in Russia, not even fundamental approaches for its development. All this happens with the enormous staff of the central bank system - about 100 thousand people - and high pay for their work. " The Bank of Russia turned out to be unable to use an adequate mechanism for regulating the monetary system, which led to a number of crises, including the hardest - August 1998.

The absence of a specific program of action in the event of pre-crisis and crisis situations did not allow the Bank of Russia to establish work on the sanitation of the disaster of banks. Educated in 1999, with its direct participation, the State Corporation "Agency for Restructuring Credit Organizations" (ARCO) was created with a large delay and, as time has shown, it is not capable of significantly change the situation for the better. All attempts to restructure the largest multifilia banks, who played an exceptional role in ensuring the integration of the banking system, financing the real sector of the economy and government spending (for example, the Bank of Russian Credit, SBS-AGRO) did not bring positive results.

The crisis of 1998, who applied the hardest blow to the banking system, led to the objective need to make urgent measures to improve the management of commercial banks, since without a fundamental revision of approaches to management issues it is impossible to ensure the exit of banks from the crisis, their survival in the harsh conditions of market relations.

The need to improve management of commercial banks also follows from the fact that the new psychology of bank owners is now actively being formed, which are not interested in the banks of bank management processes that are actively taken for solving issues of strategic management, comprehensive and efficient control over their activities.

Taking into account the accumulated experience, an increasing number of subjects of banking relations are beginning to be aware of how much the banks depends on the establishment of the right relationship between the bank's owners, which represents them by the Board of Directors, on the one hand, and the Bank's executive office, managers on the other. Practice shows that the equally dangerous as neglect of the Bank's affairs by the Board of Directors (due to the lack of special knowledge or due to the underestimation of their role), and is unnecessary, not justified by the intervention of representatives of shareholders or shareholders to the issues of operational management of the bank, submission credit, investment policy with narrow interests of the owners to the detriment of the reliability of the bank, the interests of his clients. Practice has shown that the conflicts between the bank's owners and its managers can lead not only to a sharp deterioration in the financial position of the Bank, but also to its bankruptcy.

The changing political environment in a publicly extent determiners the need to improve the management of commercial banks. This, in particular, is explained by the fact that the state can continue to remain aside from the processes of the impoverishment of their citizens, since every patience is known to have a limit.

Most of the country's population remembers well, to what major losses led the release of prices and the resulting hyperinflation followed. The huge amounts of accumulations of citizens who were kept in Sberbank of the USSR, in a short time depreciated hundreds of times. After that, such financial pyramids such as Chara-Bank, Lord, MMM, Hoper-Invest and others continued to devastate the pockets of Russian citizens. Later, as a result of the financial crisis of 1995-1996, the funds of the population kept in relatively small banks were also lost. Depositors, severe experiences, listened to the Council of State Studies and entrusted their money to large banks, such as SBS-Agro, Inkombank, Bank of Russian Credit, Promstroybank of Russia, and others. The August 1998 crisis has deprived solvency and these banks, thereby refuting the thesis about Stability of large system-forming banks. In this regard, today most of the population finally lost confidence in commercial banks.

Meanwhile, this situation is a serious danger, since the prospects for the population of their claims (requirements) filed to commercial banks may be rather real under certain circumstances. An example of this may be Albania, in which during the crisis of its 1998 banking system, mass riots were arranged to the population, which led to the change of government, as well as other serious consequences for the country. There were a lot of cases in Russian practice when displeased contributors of problem banks (Inkombank, Promstroybank of Russia, etc.) exhibited their pickets in front of the Central Bank of the Russian Federation and Arco, rightly accusing them in inconsistency, inability to protect their interests. All this suggests that the reliability of the banking system are extremely relevant, and in importance refer to the rank of state security.

Important importance in improving the management of commercial banks has a change in the economic environment, due to, in particular, the penetration of foreign banking capital to the Russian market. So, as of September 1, 1998, 145 licensed credit institutions with foreign participation in their authorized capital have already been functioning in Russia. In addition to foreign capital, commercial banks begin to close insurance companies, which were mainly surrendered during the crisis and now began to lead an active competitive struggle for the funds of the population.

World experience clearly shows that success in business accompanies only commercial structures with the highest management level, which allows them to win a rigid competitive struggle. The effectiveness of the management is of fundamental importance for any entity of economic relations, but its role in the mechanism of functioning of commercial banks is especially great, since in characteristic conditions of increased risk conditions, any managerial error inevitably leads to large losses, a reduction in liquidity, loss of solvency, and ultimately - to bankruptcy.

The need to improve the management of commercial banks in the face of the formation of market relations in Russia, the post-crisis development of the economy, which aggravated existing deficiencies, led to the high relevance of improving the management of commercial banks, for this reason the practical demand for this kind of research has increased dramatically.

It is important to note that the improvement of management is an urgent task not only for those banks that are experiencing serious financial problems, but also, in a nursing degree, for those credit organizations that could overcome the crisis.

The collapse of major system-forming banks provided the banks that remained in the financial market auspicious opportunity to strengthen in the financial market, and some perhaps and break into leaders. To do this, they need to improve the structure of assets as soon as possible, to dramatically increase the client base, expand the list of services provided, develop the branch network. The solution of the listed tasks is not possible without the presence of an adequate control system. So, Guta-Bank, who has been crisis, and in just one and a half years of the post-crisis period, expanding his branch network seven times, faced with a mass of technical and managerial problems: "We did not understand the end," says the chairman of the Board of Directors of the Bank Artem Kuznetsov, - as far as It is difficult to technologically create a branch network. " .

The relevance of improving the management of commercial banks is confirmed by the increased attention to the problem of strengthening the Banking System of Russia by the State Duma. Recently, the legislature has repeatedly carried out to its meetings a discussion of a number of bills regarding the improvement of the reliability of the banking system, guarantee the contributions of the population, improving bankruptcy procedures of credit institutions, other issues of the functioning of the banking system.

Obviously, the Russian economy will be able to get out of the crisis only if it is able to stably maintain the necessary rates of its development. According to the State Statistics Committee of Russia in early 2000 in the state of the domestic economy, the first positive changes were outlined: the growth of the gross national product amounted to about 9%. Weak, undeveloped banking system will not be able to maintain the necessary pace of development, will restrain the exit of the Russian economy from the crisis.

From how quickly the banking system will be able to overcome the crisis, the fate of economic reforms in Russia and the promotion of its forward depends on. Conversely, the country will continue to experience a sharp budget deficit, to look for financial resources abroad, while huge free resources of the population remain unused. Domestic capital in large amounts continues to be illegally exported abroad, feeding our foreign competitors, their economic systems. According to the World Bank, in 1992-1995, the flight of capital from Russia ranged from 20 to 46 billion dollars a year, now these figures, according to experts, lie in the range from 8 to 10 billion dollars. To ensure the sustainability of the ruble, change the relationship of society to banks, to reanimate the open interbank market is possible only through the strengthening of the banking system, including through the improvement of commercial bank management.

Finally, it is important to say about the national interests of the country, the need to strengthen its economic security. The absence of large banking structures in Russia can lead to the fact that in the banking sector we will be on the side of the world economic processes, since we will not be able to create a competitive banking system that can protect the economic interests of the country, both internationally and in domestic financial markets.

All of the above suggests that there is an objective need to ensure the radical improvement of the commercial bank management system in the near future, which is a vital task not only for the banking system, for the Russian economy, but also for state security as a whole.

Improving the commercial bank management system should be carried out in various areas, in particular, from the position of a more complete implementation of management functions, in relation to each type of management facilities, by developing and implementing controlling methods, etc. (see Fig. 1.1.).

First of all, the specified problem must be solved by means of a more complete implementation of all major control functions: planning, organizations, coordination, regulation, stimulation, accounting and control.

As practice shows, most of the credit institutions do not pay due attention to issues planning. The consequence of this is: the absence of many banks of clear development programs, a low level of financial planning, an inefficient organizational structure, imperfection of internal procedures for carrying out banking operations, low level of internal control, etc.

The fact that the main part of banks does not pay due attention to the development of a strategic planning system of its activities leads to the fact that the Bank's divisions work in accordance with their own ideas about the strategy, as a result of which conflicts often occur, even in identifying tasks and priorities. For such banks, the ineffectiveness of activity is also explained by the fact that the management bodies of the Bank cannot concentrate the team's forces on the implementation of the developed strategy. The successful development of the economic entity of any organizational and legal form in a competitive environment largely depends on the level of development of substantiated and meaningful strategies, which, through the implementation of carefully developed and formalized management procedures, should be implemented.

In solving issues of planning the activities of the Bank, it is necessary to rely on a deep analysis of the external environment, the conjunctures of financial markets, as well as a comprehensive analysis of the financial condition of the Bank itself to study its potential opportunities. At the same time, all levels of management should be involved in the planning process - from managers of individual functional units to the highest bodies of the Bank, including the Board of Directors.

Exceptionally important management function is organization, i.e. the distribution and coordination of labor functions necessary to achieve the goals. From how the bank is organized, what is its organizational management structure, what is the relationship between the head and subordinates, the effectiveness of its activities depends largely.

Permanently changing market conditions, increased competition, complication of banking technologies, the consolidation of banking institutions require the use of adaptive organizational structures, which, compared with the structures of the functional type, are easier to adapt to the unstable conditions of the external environment. An important feature of adaptive organizational structures is that they are based on the division of labor not by the functional basis, but in accordance with the types of banking products. By organizing this way, the Bank focuses on certain groups of clients, which allows him to satisfy their target requests with maximum efficiency.

With the development of a commercial bank, its consolidation, an increase in the number of banking services provided to ensure manageability of the Bank, it is necessary to resolutely abandon strict centralization in making management decisions by delegation of rights and powers Lower employees. Decentralization of management functions contributes to a significant increase in their effectiveness, at the same time, significantly increases the requirements for the organization of the management process itself and especially to strengthen internal control.

Despite the fact that the change in the organizational structure of any bank, and even less large - a very complex and painful process, this circumstance should not be an obstacle to the transition to new, more progressive organ structures. The use of outdated organizational models inevitably leads to loss of efficiency, and may lead ultimately to bankruptcy.

Solving the tasks of improving the Bank's management system requires particular attention to improving the efficiency of each control object. This should be carried out by improving financial management (bank capital, assets and liabilities, liquidity, bank risks, etc.), Bank staff, information flows, etc. At the same time, it is important to realize the danger of a single-sided, unbalanced approach to Bank capital management, resource involvement and placement operations, in this regard, it is necessary to pay special attention to the organization of clear coordination of actions in all areas of banking.

The bank will not be able to successfully develop, if it does not provide the expansion of the list of banking products and servicesallowing you to increase the resource database, attract new customers, maintain strong positions in a competitive environment. It must be remembered that the creation of new products requires deep, systemic study: economic efficiency, organizational and personnel support.

Improving banking management, for which high risk is characterized, is impossible without the development of special mechanisms decision makingallowing to manage the influence of risk factor. Such a mechanism is a bank risk management system that allows the Bank's management to identify bank risks to evaluate them, merge with the expected profitability, reduce them to the optimal level.

Within personnel management It is necessary to pay special attention to solving issues of the selection of qualified personnel, assessing the quality of their work, ensuring the necessary motivation of their labor, the preparation and retraining of managers and employees of the Bank. The most important personnel management principles is that the manager only then will ensure success in the activities of the Bank, when it is worthwhile to bring its employees to their personal successes and achievements through the implementation of the Bank's goals.

One of the problems that banks should decide in a timely manner, is to need to remove individual managers from office for low quality management or dishonesty due to occurrence conflict of interest. The dishonesty of employees is often one of the main reasons for the collapse of banks. That is why the Credit Organization should have developed a policy of conflict of interest, which would ensure effective regulation of the relationship between the Bank, as a legal entity, and its staff. As part of this policy, in particular, it is necessary to clearly designate the procedures for obtaining consumer loans by bank employees, procedures for working with confidential information, prohibitions for the use of internal information for carrying out operations with securities, restrictions on the adoption of gifts, services and other values \u200b\u200bfrom customers or partners bank. Policies regarding ethics and conflict of interest should clearly define the actions that need to be taken in the event of a violation of the ethical code. In contracts for hiring personnel should be clearly formulated by the powers of the executive bodies of the Bank, in accordance with which they are given the legal right to remove responsible persons in connection with the emergence of conflict of interest.

In the bank must be developed effective personnel Qualificationsproviding its employees the possibility of professional growth. The professional growth programs of the Bank's employees should include compulsory theoretical training in combination with practical activities, the possibility of learning with a separation from work and subsequent return to the bank, periods of mandatory internships as specialists in various bank services, in its branches.

Serious attention should be paid to development information systemsproviding the process of managing the information necessary to effectively manage banking activities. Management information systems should be solved on a qualitatively new intellectual and technical level to solve the integration of disparate processes in the bank into a single logically slender system, providing comprehensive information all links of the bank's management unit for a more complete implementation of all managerial functions, including the function of intrabank control.

Improving the Bank's Management System should also be carried out through the implementation of the controlling system, which shows the experience of economically developed countries, an effective tool for managing enterprises based on the specific market conditions, which takes into account its uncertainty, a spontaneous nature, sharp changes. Controlling integrates accounting, planning, marketing into a unified self-governing system, in which the goals and principles of management are clearly defined, the ways of their implementation.

Finally, speaking about the commercial bank management system, it is important to emphasize that the improvement of management should be carried out from the standpoint system approach. In accordance with this approach, the Office is considered as the interaction of many interconnected and interdependent elements with certain properties. In a particular case, management as a system is presented in the form of the process of interaction between the subject and the control object, which implements the ideas of the management subject. In relation to the commercial bank management, the specified interaction is nothing but a set and continuous sequence of targeted and interrelated actions of managers for the implementation of management functions, the management of asset and liabilities of the bank, its personnel focused on achieving the goals set, etc.

Thus, in the conditions of the transition of Russia to the market, accompanied by severe financial crises, creating an effective commercial bank management system capable of responding to rapidly changing conditions of the external environment, is an urgent task, both for the owners of the Bank, its managers and the state as a whole. . Without solving the specified task, the Banking System of Russia will not be able to function effectively, will restrain the development of the economy, to create a potential danger of destabilization not only the economic, but also the country's social development.

1.2. Place, role and value of internal control in the commercial bank management system Until recently, for many people who do not speak professional knowledge in the field of management, the control was associated primarily with the formations and species that were widely used during the administrative command system of managing our society. At that time, the huge army of people conducted numerous checks and revisions, carried out control over the progress of various plans. The control at the same time was one of the effective means of influencing society, often performed punitive functions, which made it possible to use it, in fact, to approve authority of power.

In a democratic society, the role of control changes significantly. As for its socio-economic side, he must, above all, an effective tool for managing an enterprise through the manifestation of attention to the work of the employee, the motivation of its activities.

The study of the place and role of internal control in the commercial bank management system must be carried out by relying on scientific approaches to its implementation in practice.

Famous specialist in the field of management Knorring V.I. It rightly notes that the control is "a continuous and purposeful process of impact on the management object, as a person, a team, a technological process, an enterprise or a state can act, to achieve optimal results at the lowest time and resource costs." Study of management problems last 30 years is conducted by scientists in various directions: from the position of the principles of management, the management process, management functions, management organization, the process of adopting and implement management decisions, management technologies, management information support, etc.

In the system of bank management control, depending on who it is conducted, is divided into externalcarried out from outside and interiorimplemented by the banks themselves in the management process. Therefore, before proceeding to study the place and role of internal control in the commercial bank management system, relying on the approaches listed above, it is necessary to carry out a line between external and internal control.

The need for external control is due to the presence of state supervision of the activities of commercial banks, which involves the formulation and application of special rules and instructions for banking activities, including control over compliance with these rules. Functions of external control over the activities of credit institutions, in addition to state control bodies (Central Bank of the Russian Federation, the State Tax Inspectorate, the State Customs Committee, etc.), external independent auditors are also carried out, public self-regulatory organizations (FKSB, Naphors, etc.).

The external audit is conducted by an audit company (or auditor) on a contractual basis with an economic entity in order to provide an independent, qualified assessment of the accuracy of its accounting and reporting, as well as issuing recommendations to strengthen the financial condition of the economic entity, improving the effectiveness of its activities.

It is important to note that external control is carried out, as a rule, only in the form of subsequent control, has an episodic nature, limited to the use of an internal information base and is carried out by people not related to the test object.

Internal control in a commercial bank should be carried out continuously, all bank employees, for this it is necessary to have access to all internal information. It should be, first of all, aimed at: compliance with the established procedures and powers when making management decisions affecting the interests of the Bank, its shareholders and customers; The Bank's fulfillment of the requirements of federal legislation, the regulatory acts of the Bank of Russia, other state bodies, as well as professional standards; carrying out control of risks arising in banking activities; Taking timely and effective measures to contribute to the elimination of identified deficiencies and violations in the Bank's activities.

The study of the place and role of internal control in the bank management system cannot be carried out in the separation from fundamental approaches to management, we will begin this study with the consideration of the management principles. The most important principles of governance are experts: the principle of delegation of powers, the principle of goals, the principle of the hierarchy, the principle of rationalization of management, the principle of ensuring control.

Essence principle of delegation of authority It is the transfer by the head of the part of the authority assigned to him, rights and responsibility with its subordinates, since the main task of any leader is to ensure the organization of the labor process by the collective forces. Delegating authority, the head relies itself from routine work and thus gets the opportunity to concentrate on solving complex managerial tasks corresponding to its level of competence. Transfer of authority to performers interacting between themselves and participating in their hierarchical level in making management decisions, also makes it possible to significantly increase the efficiency in making management decisions. In addition, following the indicated principle contributes to raising the level of staff qualifications, the manifestation of their initiative and independence, is a significant factor in the motivation of their work.

An important point in the implementation of this principle (I would like to pay special attention to this) is the organization of effective control over the actions of subordinates. To ensure efficient control, it is necessary to develop an optimal balance between two unacceptable extremes in the implementation of control functions: on the one hand, the continuous monitoring of all the actions of the subordinates, on the other, the absence of any control at all. In addition, the solution to the control problem is impossible without reliable, timely and complete information on the activities of divisions, the possibilities of exchanging it between the bank's employees, as well as without authority and management skills of the head.

In management of great importance is the implementation principle of goals. Since the purpose of the commercial bank is to receive profits, this means that the Bank must present the structures that ensure revenues, namely: units to attract, posting financial resources, banking services. To manage the profit of the Bank, it is necessary to have units that implement the functions of planning income and expenses, budgeting and analysis. Achieving goals is possible only under the condition of coordinated interaction of the listed functional divisions of the commercial bank.

In accordance with the principle of the hierarchy The bank's divisions are ranked by approaching to the highest level of management, as a result of which a clear managerial structure is built. Based on the specified principle, the authorities of the Bank managers are determined.

The principle of rationalization of management requires that the bank managers ensure the continuous development of the Bank, in particular, through the provision of new banking products and services, the development of new markets, the introduction of information technologies, cost reduction. To fulfill this principle, it is necessary to ensure integrity and compliance with environmental conditions, which is achieved through the improvement of both the activities of individual banking units and their joint activities due to the close interaction between them.

Finally, the most important principle, without the execution of which the Bank's management process is impossible, is control principle. The specified principle requires to organize such intrabank control, which is capable of preventing various kinds of violations, potential errors and possible losses, ensure the legality, reliability and efficiency of banking activities.

The control process can be represented using the circuit shown in Fig. 1.2. Here under subject management It is understood by the system of generating control influences (or control system), and under object control - The system on which the specified impacts (or controlled system) are directed.

Fig. 1.2. General Control Process Scheme

The management process in general proceeds in conditions of constantly changing external and internal environment And, in this regard, is characterized by varying degrees of uncertainty. The external environment includes numerous factors that influence the object and the subject of management of the outside: the economic and political environment, social, cultural, natural and other conditions. The factors of the internal environment, in relation to the management of the enterprise, its financial situation, the technical condition, the level of professionalism of managers and ordinary employees, the moral and psychological climate in the team, etc.

The unity and interconnection of the components of the management process is ensured by using the most important element of the system - feedback. Information about the status of the managed object over the feedback channel enters the control system, allowing it to make deviations from the specified result and make the necessary adjustments to the control process.

Thus, feedback makes it possible to determine the achievement of the goals set and form corrective control influences. It is through feedback that the control functions in the enterprise management system (a commercial bank) are being implemented and the results of its activities, obtaining a quantitative and qualitative assessment of the effectiveness of the management decisions taken.

Based on the overall management process scheme, you can make two important outputs. First, the control is carried out continuously, as a result of which is implemented throughout management activities, including its final stage. Secondly, control not only logically completes the management process started by developing goals and tasks, but is also the beginning for adopting new management decisions.

The place and role of control in the management of an economic entity is particularly pronounced by implementing management functions. The concept of "function" (from lat. Functio - duty, circle of activity, appointment, role) is used in many areas of knowledge and fields of activity, therefore has many values. With regard to control under the function, the specific form of manifestation of its essence is understood. Each managerial function is filled with a content characteristic of it and is implemented through a clear sequence of regulated action.

Back in 1914, the major theoretical and practices of the management of Henri Fayan (1841-1925) substantiated the concept of continuity of the management process, characterized by interrelated functions, including planning, organization, management, coordination and control. Since that time, a list of basic control functions that specialists operate have not undergone significant changes, and most of the modern management scientists also call: planning, organization, coordination, regulation, stimulation, accounting and control.

According to prof. A.V. Tikhomirov, control refers to the number of main management functions and "combines the types of management activities related to the formation of information on the status and operation of the management facility (accounting), studying information on processes and results (analysis), work on the diagnosis and evaluation of development and achievement processes goals, efficiency of strategies, success and miscalculation in the use of funds and management methods. " With this statement, it is impossible to disagree, and yet it is necessary to look at the control wider.

Any management function, in the opinion of many management professionals, in turn, can be represented as consisting of several species of classical management activities - planning, organization, coordination, stimulation and controlWith relative independence. At the same time, the implementation of each of the listed activities is a prerequisite for the subsequent, that is, there is a close connection between them. Consequently, the completeness of the implementation of each individual control function can be ensured only through the implementation of all the types of management activities listed above.

I will illustrate what is said on the example of the advertising company of a new type of banking product. The solution to this task will begin with the implementation of the planning management function, which will be submitted as a combination of the above species of interrelated management actions. In this case, it is necessary to solve the task:

• plant
Conducting these activities - i.e., determine the optimal result with the specified restrictions on resources and time (in other words, to answer questions: who should do that, how much and when);
• organize
the process of solving or identify paths, methods and means of achieving the goal;
• coordinate
actions of the participants of the planned process by establishing harmonious relations in their joint labor;
• stimulate
their actions, creating such working conditions in which each of them worked with the highest return to achieve the goal;
• fulfilled control For the activities of all participants in the conducted advertising company.

We will continue to solve the task, implementing another control function - the organization. This part of the management process will consider from the control position:

• at the planning stage
Promotional company, first of all, it is necessary to monitor: for the correctness of the goals and objectives, the quality of the internal and external information used, compliance with the current legislation, the results of the analysis for the adequacy of the techniques used and the correctness of the conclusions made on their basis, the expediency of choosing the groups of targeted effects, as well as the distribution of advertising information;
• at the organization's stage
Companies are needed primarily to carry out control: for the results of analyzing the advertising services market, received information on existing advertising firms, their specifics and base prices for the services they provide, behind the source materials that will be used in the advertising company, for the correctness of the conclusion of contracts and their proper performance;
• at the coordination stage
The work is necessary to control the proper interaction of all the Bank's services involved in the company (for example, the banks engaged in marketing, the implementation of settlements, accounting, and work with clients, the development of new types of services), as well as the interaction of the relevant divisions of the Bank with advertising firms performers, an operational solution to the issues arising during the work;
• stage stimulation
Ensures the creation of conditions under which the Bank's employees involved in the company carried out will fully focus on protecting the interests of the Bank and are focused on achieving planned results. For this, it is necessary to have thought-out stimulus programs, the implementation of which should also be the object of control;
• as for the itself stage controlThe control, attending all the stages of the management process under consideration, completes its evaluation of the company's effectiveness, determine the achievement of the goals set, identifying the deviations and the reasons for these deviations.

Based on the above, it is clear that control plays an extremely important role in the implementation of all major control functions and is present at each stage (stage) of the management process.