STRATEGIC ANALYSIS OF THE COMMERCIAL BANK ACTIVITIES ON THE BASIS OF A BALANCED SCORECARD

The purpose of the article is to develop theoretical approaches to strategic analysis of the activities of commercial banks based on a balanced scorecard and gap analysis. The adaptation of this method to the peculiarities of the available operational, accounting and statistical information has been made. The empirical base of the study is the data of the National Bank of the Republic of Belarus, data of statistical and accounting reports of a commercial bank. Also, when compiling the balanced scorecard, the strategic plan for the development of the organization of the banking sector of the Republic of Belarus is initially used for the corporate business line. The strategic analysis procedure involves assessing the four main business processes of the organization (finance, customers, internal business processes, personnel and development), based on comparing the target value of each of the indicators with the current value, and setting an assessment. An important element of building a balanced scorecard and, at the same time, the first stage of gap analysis (GAP analysis) is to identify gaps between the assessment of the prospects' tasks and their target value (100%), as well as formulate proposals for their elimination. As a result of the strategic analysis of a commercial bank, the prospects for the development of the organization were considered, problem areas in business processes were identified, negative gaps between the target and actual indicators were classified by their types. As a result of the analysis of the balanced scorecard and the analysis of gaps, the necessary measures were identified to achieve the strategic goals of a commercial bank for the next year, and conclusions were drawn about the need to increase interaction with the client in the digital environment through modern information and communication technologies: chat bots, digital products, online design, online presentations, etc.