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Journal: Herald of Kyiv National University of Trade and Economics (Vol.94, No. 2)

Publication Date:

Authors : ;

Page : 105-119

Keywords : administrative costs; management of administrative costs of the bank; cost transparency in banks; administrative cost’s indicators in banks.;

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Background. The urgent question of finding ways to optimize the administrative costs of banks by analysis and supplement of the existing system of performance indicators of administrative costs of banks, highlighting typical management decisions was studied.The purpose of the article is to determine the transparency of information on the coverage of administrative costs of foreign and domestic banks, systematization and extension of the list of indicators to measure the efficiency of the administrative costs of banks based on public information and management, and the development of common management decisions based on the results of the analysis. Results. The level of transparency of the administrative costs of banks of Ukraine was studied on the basis of information provided in the financial statements, by comparison with the level of transparency of foreign banks reasonably possible indicators for assessing the effectiveness of administrative expenses of the bank based on these data. Five levels of government administrative costs of the bank in the plane of the functional structure were defined, a group of indicators at each level was offered, as well as an example of decision- making based on the developed indicators. Conclusions. Development of a complete and comprehensive system of performance indicators of administrative costs of banks are the basis for evaluating the effectiveness of bank management on the expenses and finding ways of further optimization of administrative costs. The latter can be carried out at a general level and at regional offices, in some departments of the bank.

Last modified: 2016-10-26 21:52:35