Studying the components of the bank's financial management system: a categorical and structural analysis of the objective field of financial management of the bank

Abstract

The approaches to understanding of the concept of "bank finances" are considered in the article The financial resources as a material representation of the bank's finances, which are part of the bank's resources, are created through the mobilization of funds of economic entities through borrowing, transformed by amounts, terms and risks in accordance with the parameters of placement in the bank's assets by their adaptation, and equity (made by shareholders, created as a result of activities and accumulated as a result of the revaluation of assets), the usage of them in the future may lead to an increase of economic benefits of the bank .

The links between the key properties of financial resources and the fundamental postulates of financial management of the bank are considered. The activity of the bank as a financial intermediary and a business entity was characterized.

A detailed analysis of the external and internal economic relations in the sphere of the bank's finances has been carried out in terms of the formation of bank management mechanisms. To the internal totality of economic relations in the field of bank finances were determined the shareholders of the bank, the bank staff, elements of the financial structure of the bank and elements of the structure of the banking group, financial and industrial group. It was determined that external economic relations are formed due to business partners, subjects of state regulation, subjects of banking regulation and supervision, clients, etc. The possible influence of external and internal economic relations on the achievement of the objectives of strategic financial management, providing the desired level of competitiveness and financial stability is considered.

An important element of the financial performance of the bank is the consideration of their principles. It is determined that the principles of finance of the bank should be divided into general (economic independence, self-financing, material interest and responsibility) and specific (increase transparency of financial performance, self-regulation, provision of financial reserves). As a result of this research, the definition of the concept of "bank finances" has been improved and an object field of financial management of the bank has been formed.