Role of Accounting Analysis in the Management of Banks Cover Image

Роля на счетоводния анализ в управлението на банките
Role of Accounting Analysis in the Management of Banks

Author(s): Ventsislav Vechev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting analysis; financial analysis; banks
Summary/Abstract: For the implementation of an effective management process of the entire banking activity it is necessary to determine the efficiency of capital use, return on investment, the need for additional financial resources, assessment and management of potential types of risk associated with the activity and others. In order to solve these problems, it is necessary to subject the information received from the accounting to additional ”processing” in order to maximally meet the information needs of the management staff of banks. This is practically achieved through the analysis of information.