Dezvoltarea metodelor managementului financiar-bancar de măsurare şi analiză a performanţei băncilor comerciale din perspectiva minimizării riscului bancar

Abstract

In this article the author investigates the modernized financial banking management methods for measuring the performance of commercial bank from the perspective of minimizing banking risk, the methods clarify the links between return on assets (ROA), return on risk-adjusted capital (RAROC) and return on capital (ROE), combining traditional methods that measure the bank performance with modern methods of economic performance. By combining the DuPont decomposition method of return on capital and return on assets with the method of assessing bank risk, a new bank performance measurement scheme was identified, which includes the main elements of influence on sustainable performance. The proposed methods can be applied for the analysis of banking performance, as well as for setting the objectives and development scenarios of the commercial bank and the banking system as a whole. JEL: G32.