| Article |
|---|
| Article name |
Use of Financial Statements to Evaluate the Performance of Commercial Bank: Managing Finanсial Results (Using the Example of Bank VTB (PJSC)) |
| Authors |
Fedorovich V.O. doctor of economic sciences, professor, professor of Transport Management department, klania2002@mail.ruFedorovich T.V. doctor of economic sciences, associate professor, professor of Economics, Management, Sociology and Pedagogy department, tani_vf@mail.ru |
| Bibliographic description |
Fedorovich V.O., Fedorovich T.V. Using Financial Statements to Evaluate the Performance of a Commercial Bank: Managing Financial Results (Using the Example of Bank VTB (PJSC)) // Transbaikal State University Journal. 2025. Vol. 31, no. 3. P. 112–130. DOI: 10.21209/2227-9245-2025-31-3-112-130 |
| Category |
Economy |
| DOI |
336.7 |
| DOI |
10.21209/2227-9245-2025-31-3-112-130 |
| Article type |
Original article |
| Annotation |
The relevance of the study is determined by the search for modern trends in the development of financial management: capital management, integrated management of liabilities and assets, management of resources and financial savings of the bank. The study is based on the analysis of the financial statements of a large Russian bank – VTB Bank PJSC, which involves the analysis and evaluation of banking operations in terms of profitability, liquidity and risk. The article demonstrates an approach that allows for an economic assessment and the possibility of managing operational, translation, credit, deposit, interest rate and currency risks. The object of the study is the process of forming the bank’s financial indicators. The article presents the results of an analysis of the modern methodology and methodological approaches to financial performance management using VTB Bank PJSC as an example. The results of the analysis of the financial statements and calculated financial indicators of the bank for 2020-2024 are given. The goal is to find methods and tools to help improve the management of financial results. The stated objective necessitated solving problems related to the analysis of theoretical approaches to financial performance management, the study of methodological tools for its assessment, the development of an analytical research block for objective comparison with competitors, and the development of recommendations for improving financial asset management based on risk assessment. The study is based on induction, deduction, and general knowledge methods. To improve management, a comparative analysis of the bank’s financial and economic reporting with those of other banks, expert assessments, factor analysis, financial performance modeling, and an analysis of regulatory requirements are included. The study results demonstrate that, when using logical, statistical, factor analysis, and modeling methods, scenario approaches can be used as the primary tool for developing a plan of organizational and economic measures to improve the bank’s financial performance management. The conclusions are based on practical recommendations for developing a comprehensive innovative approach to financial performance management that takes into account the specifics of the bank and current trends in the national economic development. The study proposes new methods for analyzing income and expenses, allowing for a more accurate identification of profitable and unprofitable segments of a bank’s operations, which makes it possible to optimize operations and increase their overall profitability through rational cash flow management.
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| Key words |
bank financial management, bank capital management, bank financial reporting, profitability, liquidity, risk, return on capital, bank profitability indicators, risk assessment and management, perfect competition
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| Article information |
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| References |
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