Open AccessAssessment of the formation of liabilities and their management in a credit institution
Author(s) -
Nina Gennadievna Protas,
M. . Koshelev
Publication year - 2021
Publication title -
sibirskaâ finansovaâ škola
Language(s) - English
Resource type - Journals
ISSN - 1993-4386
DOI - 10.34020/1993-4386-2021-4-79-91
Subject(s) - current liability , accounting , business , field (mathematics) , risk analysis (engineering) , institution , resource (disambiguation) , commercial bank , central bank , actuarial science , finance , computer science , economics , working capital , sociology , monetary policy , mathematics , computer network , social science , pure mathematics , monetary economics
The article presents the results of the author's research in the field of formation and management of the bank's liabilities. The concepts of bank liabilities and passive operations were formulated by author. The main principles and factors influencing the management of passive operations of banks were identified, which made it possible to identify the need for regular analysis of the bank's activities in the field of formation and management of liabilities. As part of the analysis of existing approaches and methods for assessing the bank's liabilities, the key requirements that an effective methodology should meet were formulated. The author of the research has formed a general methodology that allows for the most qualitative analysis of the bank's resource base. Based on this methodology, an analysis of the liabilities of Alfa-Bank JSC was carried out, which made it possible to identify problematic issues in this area and form recommendations for their elimination.