FORMATION OF A BALANCED SYSTEM OF ASSESSMENTS OF EFFICIENT BANKING ACTIVITY

The article presents a system of performance indicators used in Ukrainian banks and in world practice, and the high performance on such ratios ensures the stability of the banking business. At the same time, the stable development of the bank in the long run provides for the formation of a global strategy of the bank and the establishment of strategic objectives and tasks for all directions of the bank on this basis. Considered balanced systems of indicators, whose purpose - not only measurement of financial activity of the bank, but also ensuring the implementation of strategic plans of the financial institution, which includes assessing the effectiveness of interaction of the bank with clients, namely the definition of the cost of services for the client, as well as profitability centers in the bank as the latest scientifically based methodical tool for assessing the effectiveness of the banking business in the post-crisis transformation of the global economy. It is proved that in assessing the efficiency of banking activity it is necessary to focus on all types of efficiency, namely, those related to the financial performance of the banking business, the effect of scale and efficiency of bank management, since this will enable to form a more holistic view on the formation of a strategy for the development of bank activities aimed at maximizing efficiency in a post-crisis transformation of the global economy. The following indicators are given: profitability of capital, profitability of assets, net spread, interest, non-interest and operating margin of the bank are most often used to determine the effectiveness of banking activities. It is shown that these indicators can be used in determining both the effectiveness of the bank's activities and the effectiveness of its management. It is emphasized that the system of indicators which characterizing the effectiveness of the bank's activities may vary depending on the group of final indicators and tasks assigned to the bank.