Analysis and evaluation of the results of commercial activities. The effectiveness and results of the commercial activities of the enterprise What is the result of the activities of a commercial organization

Financial results reflect the ratio between the income and expenses of the organization.

A positive financial result, which characterizes the excess of income over expenses, is called profit.

Lesion is a negative financial result, reflecting the excess of expenses over income.

- estimated(profit characterizes economic result enterprise activities);

- stimulating(the status of the purpose of the functioning of commercial enterprises is assigned to profit, the amount of profit determines the economic behavior of economic entities).

Profit is the main internal source expanded reproduction and important source of budget revenue generation various levels.

accounting,

taxable,

Economic.

Accounting profit reflects the excess of income reflected in accounting over accounting expenses.

Accounting profit is calculated in accordance with accounting rules and provides information to external users about the financial results of the enterprise.

Profit for the purposes of taxation is the income received, reduced by the amount of expenses incurred, which are determined in accordance with the Tax Code.

Taxable income is calculated for the purpose of determining income tax. This indicator differs from the accounting "profit before tax" and depends on the legislation governing the process of calculating corporate income tax.

The system of indicators of accounting profit at the enterprise:

- Profit from the resale of goods;

- Gross profit;

- Revenue from sales;

- Profit before tax;

- Net profit.

Profit from resale goods is determined by subtracting from the proceeds from the resale of goods the costs associated with the acquisition and sale of goods.

Currently, in the practice of financial and accounting work, the “gross profit” indicator is actively used, which is defined as the difference between the proceeds from ordinary activities and the truncated cost.

The truncated cost, taken into account when determining gross profit, includes expenses directly related to the release of sold products (works, services). Thus, the amount of the truncated cost price does not take into account selling expenses and administrative (general) expenses.

Revenue from sales- an indicator reflecting the financial result (profit or loss) from the sale of goods (products, works, services). It is defined as the difference between revenue and full cost associated with the production and sale of products (works, services, goods). Profit from sales characterizes the results of production and marketing activities, which for industrial enterprises is the main one.

Profit before tax shows the financial result obtained from all activities of the organization for the reporting period. This indicator is the sum of "sales profit" and income from operating and non-operating activities, reduced by the amount of expenses on these operations.

Of particular importance for the enterprise is the indicator net profit, which is included in the balance sheet currency.

Net profit- this is the profit that is at the disposal of the enterprise after paying income tax. It is a source of formation of the organization's own capital and payment of founder's income.

The indicator "net profit" for the purposes of accounting and preparation of financial statements is defined as the result of subtracting from profit before tax the contingent income tax expense and permanent tax liabilities.

The formation of the financial results of the enterprise occurs as a result of receiving income from various kinds activities and reimbursement. At the same time, in order to make a profit, the income of the reporting period must exceed the expenses.

Having formed profit before tax, the company pays income tax, which replenishes the revenues of the state and regional budgets.

The financial result of the enterprise, finally formed by the end of the year in the form of net profit, is subject to distribution.

In accordance with the principles of the organization financial activities, enterprises independently determine the directions of distribution and use of net profit.

At the expense of net profit, the founders are primarily obliged to cover the expenses incurred during the reporting year in advance against this profit and reflected in the accounting records as having no sources of financing. Further, the use of retained earnings of the past year is carried out in accordance with the constituent documents on the basis of the decision of the meeting of founders (shareholders) in accordance with established order profit distribution.

First of all, reserve funds are formed at the expense of profit. In accordance with the law Russian Federation a reserve fund is created in a joint-stock company in the amount provided for by the charter of the company, but not less than 15% of its authorized capital.

The amount of annual deductions is provided for by the charter of the company, but cannot be less than 5% of net profit until the amount established by the charter of the company is reached. The reserve fund of the company is intended to cover its losses, as well as to redeem the company's bonds and buy back the company's shares in the absence of other funds. The reserve fund cannot be used for other purposes.

For other organizational and legal forms of enterprises, contributions to the reserve capital are voluntary and are made in accordance with the procedure established in the constituent documents of the enterprise.

Net profit can be distributed in the enterprise stock or unfunded method, which is necessarily reflected in the order on the accounting policy of the organization.

stock method involves the distribution of profits remaining at the disposal of the enterprise by funds special purpose. These funds include

- accumulation fund,

- consumption fund,

- fund social sphere,

- corporatization fund, etc.

The expenditure of these funds must be carried out strictly for the intended purpose in accordance with the estimates approved in the established manner.

accumulation fund is spent on financing the costs of measures related to the increase in the property status of the enterprise and not related to the cost of production. These are the costs of technical re-equipment, reconstruction and construction of new facilities, existing production, improvement of technology, modernization of equipment, acquisition of intangible assets, replenishment working capital etc.

consumption fund- these are funds reserved for the implementation of measures for social development and material incentives for personnel, as well as for other activities and work that do not lead to the formation of new property of the enterprise. The funds of the fund are intended for material incentives for employees (special bonuses and material assistance), providing social protection personnel (subsidy for food, purchase of travel tickets, vouchers, childcare facilities, improvement costs, etc.).

Social Sphere Fund- these are funds intended for the formation of objects of the social sphere (for example, residential buildings, houses of culture, etc.).

The funds of the corporatization fund are spent exclusively on the acquisition of shares of the company sold by the shareholders of this company, for their subsequent placement among employees. In the case of paid sale to the employees of the company of shares acquired at the expense of the fund for corporatization of employees of the company, the proceeds are directed to the formation of the said fund.

The net profit of the past year after the repayment of expenses incurred at its expense and reflected during the year in the accounting records as unsecured by the relevant sources of financing, as well as after deductions for replenishing the reserve fund and creating special purpose funds, may be directed to the payment of founding income. The condition for the payment of founding income for joint-stock and other companies is the full payment of the authorized capital by its participants, and net assets must be higher than the size of the authorized and reserve capital both before and after the accrual of the founding income.

The profit remaining after the accrual of the founder's income is accumulated as undistributed and represents constituent part own capital of the enterprise.

Fundless method does not involve the creation of special purpose funds. In this case, the company has the right to spend funds for the needs technical improvement and expansion of the material and production base, social development and material incentives for the team at the expense of the existing balance of retained earnings without the prior formation of special funds.

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ECONOMY AND QUALITY MANAGEMENT

N. A. BOGDANOVA

ESSENCE OF THE FINANCIAL RESULTS OF A COMMERCIAL BANK

The main factors of formation of financial results of commercial banks and important principles of their formation are considered.

Key words: bank profit, prerequisites for implementation, development strategy.

Commerce in the banking sector is based on certain principles. Chief among them is the principle of profitable management, the achievement of the greatest possible profit. The driving motive of the bank's activities is profit.

Bank profit is important for all participants economic process. Shareholders are interested in profit, as it represents a return on invested capital. Savings benefit depositors as more reserves and better services result in a stronger, safer and more efficient banking system. Borrowers have an indirect interest in sufficient bank profits, due to the fact that the bank's ability to provide loans depends on the size and structure of its capital, and profit is the main source of equity.

A prerequisite for the implementation of the goals of banking commerce is the security of banking. Ceteris paribus, the profit of the bank is higher, the higher the security of the bank and the lower the risk. However, the bank is venture. No wonder they say that a commercial bank is a risk, then a waiting period, followed by profit or loss. But it is harmful for commerce to rely on the principle of chance; on the contrary, it is of a permanent nature, while the goals of commerce, with various fluctuations, must be realized. The principle of banking commerce is that the bank as economic enterprise can risk his capital, his profit, but not the capital of the client, his profit. The bank may suffer from bad or inept commerce, but the client should never suffer.

Banking commerce should operate on the principle: everything for the client. The bank bears full responsibility for the client, ensures his profit. Since banking commerce is deployed on the economy as a whole, profitability, making a profit cannot be the goal of the bank alone, it is the common goal of the bank with the client. In practice, everything must be in agreement: first of all, the profit of the client, and then the profit of the bank; it is true, however, that the client's profit is not the only goal, but the basis for obtaining bank profits. Providing profit to the client, the bank realizes its own interest.

Partnership relations of a commercial bank with clients are based on the principle of mutual interest. Only in the event that the bank and the enterprise are interested in each other, one can expect that partnership relations between them will really take place.

Under the strategy of a commercial bank, one must understand the direction of the most effective bank activity. If a strategy is developed, if a scientific understanding of banking is formed, then this is a decisive factor in the success of banking. For the organizers of the bank, its goals should be clear, while the strategic positions are assumed to be different. Of course, the policy of the bank in each case will be different. The strategy should take into account the external conditions of banking activities, determine the result that the bank seeks to achieve. We can say that the strategy is, as it were, part of the overall system, an element, a factor in the success of banking.

The purpose of a commercial bank is determined from the position of its profitability, profitability, balance sheet structure, directions of its activities

(deposit policy, policy in the financial market, in the field of lending interest, etc.).

Next to the strategic orientation of the bank, which determines the success of banking, we should highlight the quality and qualifications of management, its marketing activity. Western banks were able to make a qualitative leap in their development, primarily due to well-established marketing and management. Emphasis on modern methods management, technology, wide connections of the bank with external structures, no doubt, can give our banks a powerful impetus for development. It should be noted that it is the lack of an entrepreneurial culture and an inefficient management system that are currently a noticeable brake on banking services.

The strategy of a commercial bank is unthinkable without appealing to bank personnel. The head of a bank is not a nomenklatura position, he is not so much an administrator as a banker in the truest sense of the word, a professional with commercial and analytical skills.

In order for the Russian banking system to become part of the global banking system, it is necessary to solve the problem of improving the balance sheet of domestic commercial banks, as well as unifying accounting rules and regulations based on international standards.

International standards are designed to unify accounting based on the following requirements:

b) criteria for entering into the reporting of its various elements;

c) rules for evaluating these elements;

d) the amount of information presented in the reporting.

The main purpose of international standards of general financial reporting commercial banks - to make it such that it can be useful to the greatest number of users for making economic decisions.

One of the purposes of these reporting forms is to maintain the credibility of the bank by showing how it is managed and how it protects the interests of its depositors. Consequently, such reporting maintains mutual trust between the bank and its partners, which gives it advantages, including material ones, for the long term. In addition, the publication of banking

information in the form of such reports allows it to be understood by users around the world.

Reporting forms meet the requirements of a large part of users outside the bank. These users are:

a) those who give the bank resources, i.e. its current or potential Russian or foreign shareholders (shareholders), depositors and lenders;

b) bank employees, its borrowers, Russian and international financial institutions, tax authorities and the Central Bank of Russia.

All users need information to help them assess the real financial condition, profitability and risks of the bank, taking into account the new economic rules. They also need information that would enable them to correctly understand the operations carried out by the bank.

Accounting should provide an information base for the preparation and analysis of financial statements in accordance with international standards.

The following incomes are directly related to the financial results of banks' activities:

Dividends and interest received on shares, bonds and other securities issued in the Russian Federation owned by the bank, as well as income received from equity participation in the activities of other banks, enterprises and organizations. These incomes are taxed at the source of their payment;

Positive exchange rate differences on the bank's operations in foreign currency, including unrealized positive exchange rate differences on the open currency position;

Fines, penalties, forfeits and other types of sanctions awarded or recognized by the debtor for violation of the terms of the contract, as well as income from compensation for losses caused to the bank, including payments related to credit risk insurance;

Amounts received from bank employees in compensation for losses and expenses incurred by the bank through their fault;

The bank's profit of previous years, revealed in the reporting year;

Income from the sale by the bank in the manner prescribed by law of objects of pledge and pledge (tangible and intangible assets, consumer goods and other property);

Repayment by customers of loans previously written off as bank losses;

Other income from transactions not directly related to banking activities, including income from the sale of fixed assets and other property owned by the bank.

The following expenses and losses are directly related to the financial performance of banks:

Local taxes and fees attributable to the financial results of the bank's activities in accordance with the law;

Awarded or recognized fines, penalties, forfeits and other types of sanctions for violations by the bank of the terms of agreements (except for amounts paid to the budget in the form of sanctions in accordance with the law), as well as expenses for reimbursement of losses caused by the bank to customers;

Impossible losses on loans, not compensated by the reserve, losses from the write-off of receivables of individual borrowers for which the limitation period has expired, and other types that are unrealistic to collect;

Losses on operations of previous years identified in the reporting year;

Uncompensated losses from natural disasters, fires, accidents, etc. emergencies caused by extreme conditions, including the costs associated with the prevention or elimination of the consequences of natural disasters and accidents;

Negative exchange rate differences on bank operations in foreign currency, including unrealized negative exchange rate differences on the open currency position;

Losses incurred by the bank on false advice;

Legal costs and arbitration costs in cases related to the activities of the bank;

Losses from theft, the perpetrators of which are not established by court decisions, including:

a) miscalculations and shortages in cash transactions (except for foreign exchange transactions);

b) theft and embezzlement in cash transactions (except for currency values);

c) losses on foreign operations and currency values;

d) accepted non-payment and counterfeit banknotes and coins;

e) theft, embezzlement and other abuses of collection and transportation of valuables;

f) theft, embezzlement and other abuses in other operations of the bank (except for cash operations and collection and transportation of valuables);

g) loss of valuables during shipment;

h) amounts paid on customer claims.

Profit (loss) is determined on an accrual basis during the current calendar financial year. At the same time, the profit of one quarter can be reduced or blocked by the loss of the next.

At the end of the year, the profit is fully or partially distributed, and the loss is repaid from various sources.

The distribution of profits is made in accordance with the legislation and the constituent documents of the bank.

According to the current chart of accounts, income and expenses are required to be recorded on a cash basis: when the bank receives or pays funds or their equivalent. Therefore, the financial result is formed by comparing accrued and received income with accrued and incurred expenses. Thus, a financial result for taxation is formed.

But according to international practice the financial statements of banks should reflect all income and expenses related to the reporting period, regardless of when the funds or their equivalent were received or paid. Transactions must be recorded on the day the rights or obligations associated with them arise. Therefore, this method of building up provides for the formation of a financial result by comparing the accrued income for the reporting period, regardless of the receipt of money and the accrued expense for the reporting period, regardless of the expenditure of funds. So it is prayed to determine the financial result for the bank itself and the Central Bank of the Russian Federation.

The full structure of the annual reporting includes: Balance sheet; Gains and losses report; Report on the use of profits; Information on the composition of the bank's funds, various funds and special purpose funds; Report on theft and miscalculations; Certificate of balances on correspondent accounts and sub-accounts opened with other banks (branches); Labor report; Explanatory letter.

Therefore, it is necessary to promptly draw up a new Chart of Accounts by the Central Bank of the Russian Federation, taking into account world standards and implement international methods and principles into our accounting system.

Bogdanova Natalya Albertovna, Candidate of Economic Sciences, Associate Professor of the Department ((Accounting, Analysis and Audit, Ulyanovsk State Technical University.

It is probably clear to all managers from "little to big" that control over the activities of their own and their subordinates is one of the elements of management. The second is also most likely understandable: you can control the execution of the result and the process of work. Which of the control elements is more important?
Result control - tracking the final indicators in numbers for a certain date, and process control helps to understand before this deadline whether it is possible to achieve the final indicators and it is not time to take some unplanned measures to achieve the result.

The head of the sales department, who considers the position of his brand on the market to be unshakable, trade relations to be impeccable, competitors to be complete slobs, and salespeople (salespeople) to be real managers, who not only build themselves, but also correct their own task, may well limit themselves to monitoring the final indicators, so amazingly constructed process.
What needs to be controlled based on the results of the built sales process:

coefficient Revenue actual/forecast;
factor Accounts receivable actual/forecast;
Revenue/Receivable ratio;
coefficient Revenue / Balance in the warehouse (textbook controlled value for remote warehouses);

If you have a "plan / fact", and with the above described about salespeople and competitors, "everything is fine", from the bottom of my heart I "congratulate" those few who are sincerely mistaken in this. For the rest, who say "everything is fine" in this to themselves and their superiors, and for those who understand that this situation is from the "fantastic" section, I want to say that the opinion of managers who believe that their main role is set goals and objectives for your subordinates and deadlines for their implementation. At the same time, it is sufficient to check the fulfillment of the result by the end of the appointed period.

If the role of the head of the sales department is reduced to controlling the results, then everything will inevitably come down to:

to running around at the end of the month: "There are 10 days left until the end of the month, we urgently need to ship X products to ...";
management of the goal to turn into psychological pressure of sales personnel, and heart attacks (strokes);
over time, everything will lead to distrust of salespeople to the manager, ignoring orders, conflicts with management.

Does it sound like the real thing, or maybe it's already familiar? This is due to the fact that the head of the sales department does not pay his attention to the process, and his zero role in the possibility of adjusting the process in order to achieve certain marketing targets.

Why is it that in reputable distribution organizations and their sales departments there is constantly control not only of the result, but also control over the current process? These companies are in the process quality development distribution, when a company focuses its thinking on the process in order to manage (!) the goal. With regular monitoring of the process of fulfilling the tasks set, the organization manages customers and can build clear marketing steps, sales and transport logistics. Why is that? When understanding before the end of the estimated period the possibility of underfulfillment of plans and forecast indicators, the attention of the manager, and hence the salespeople, is concentrated on the problem, and the goals for the period change, which helps to achieve the intended result, and not state the impossibility of achieving closer to the end of the deadline.

What needs to be permanently controlled in the trading process:

cumulative revenue as of the date of control and its correlation with forecast indicators;
shipments on the current date, with an understanding of the possibility of closing transactions before the end of the billing period;
coefficient Revenue / balance in stock (textbook controlled value for remote warehouses);
number of shipped customers/total number of customers in the database;
number of new clients / total number of clients in the database;
average account (check, purchase) (for trade subdivisions with regular sales - " litmus test"possible problems);
average invoice / average time of shipment (for distribution logistics, some indicator of possible current problems)

So far, I have not deliberately described why it is necessary to monitor each of the indicators in the current mode, and I have not given a number of other indicators. If you want comments, or clarifications to what has been said - register and welcome to the forum.

The defining goal of a commercial bank is to obtain maximum profit, subject to its stable position and long-term operation in the market, being the final financial result, the amount of profit or loss received by the bank reflects the results of all types of its activities, all its active and passive operations.
Not only the bank itself is interested in increasing profits, but also the state, shareholders and shareholders, bank depositors, partners and customers, and bank personnel. For the bank itself, profit growth creates opportunities for expanding activities, increasing operations and services, increasing capital and reserves. For the state, the profit of a commercial bank is not only a source of taxes, but also, to a certain extent, a benchmark of the bank's reliability. The growth of the bank's profit for depositors gives an idea of its reliability and efficiency. Profit deductions are one of the main parts of the remuneration of bank staff. The bank's profit is the source of dividend payments to shareholders and shareholders.
The amount of profit to a certain extent depends on the amount of income received and the amount of expenses incurred. The source of income for a commercial bank is all types of its activities (business), which are divided into main and secondary activities.
The main activity of the bank is the performance of banking operations and the provision of banking services to customers. All other income-generating activities of the bank are secondary.
Income of commercial banks
Sources of income for commercial bikes are considered according to the types banking business and are grouped according to the form of receipt, the degree of stability and the order of accounting for income.
Banking income can be divided into stable and unstable. Stable income is income that is constant for the bank over a relatively long period of time (one to two years) and, therefore, can be planned for the future. TO stable income in the practice of the bank usually include income from core activities.
Unstable include income from foreign exchange transactions, from transactions with securities in financial markets. In the practice of functioning of commercial banks prerequisite their successful work is the predominant increase in income
from stable sources with a small share of income from unstable sources.
The income of a commercial bank must necessarily cover its expenses, thereby forming a profit. At the same time, part of the bank's income is directed to the creation of reserves to cover existing risks. In addition, for the effective functioning of the bank, it is necessary that the bank not only has an amount of income that exceeds its expenses and covers risks, but also ensures the regularity of income.
The total income of a commercial bank according to the form of receipt is divided into three groups: interest income, commission fees, other types of income (fines, penalties, forfeits, income from bank operations for the sale of securities, discount income, etc.). In some cases, on individual credit transactions, the bank may receive both interest income and commissions.
The sum of all bank income in this reporting period is called gross income. Gross income includes the following groups of income: operating income, including interest income, commission income, income from operations in financial markets, etc.; income from side activities of the bank; others.
largest specific gravity in the income structure of a commercial bank, it is occupied by income from core activities, i.e. operating income. Operating income includes interest and non-interest income.
The majority of the bank's income relates to interest income, namely income from paid placement bank's own funds and borrowed funds. These are income from providing loans to customers or from placing temporarily free funds in the central and commercial banks, interest income from investments in debt obligations, income from various operations: factoring, leasing, forfeiting, trust, accounting operations.
All types of listed interest income are formed by providing funds for temporary use and bring income in the form of interest on the invested amount. Over the past few years, interest income has accounted for more than 80% of the total income of the majority of Russian banks. Interest income on loans belongs to the group of stable sources of income for the bank.

Non-interest income consists of commission income, income from operations in financial markets, income from the revaluation of funds in foreign currency.
Fee and commission income includes income received from the provision of non-credit banking services to customers, commonly referred to as banking fees. The structure of the latter includes such services that are carried out on behalf of, on behalf of and at the expense of clients. Payment for these types of services is usually collected in the form of a commission. The commission rate is set depending on the amount of the deal or operation being made. Along with this, in accounting practice, commission income also includes income from those types of services, the fee for which is set in the form of a certain amount, and also in some cases in the form of amounts that compensate certain expenses incurred by the bank.
The list of services provided by modern commercial banks is constantly growing. Among the main banking services. that generate fee and commission income the following types services: settlement and cash services for legal entities and individuals, provision of bank guarantees, banking services for clients' foreign exchange contracts, conversion operations. brokerage and depositary services, operations with plastic cards, leasing operations, farfeiting operations, trust management operations, factoring services, deposit storage services (provision of special safes, cells and premises for storing valuables and documents to clients), etc.
Most Russian commercial banks provide settlement, cash and other types of services to their clients free of charge, covering the related costs of these services at the expense of income from the placement of borrowed funds. Fee" for such services in the form of a commission is collected from customers only by a part of regional banks.
Most commercial banks are experiencing an increase in the share of fee income in the total volume of all income. This is due to the fact that fee and commission income is more stable than interest income. In this direction, there is also a decrease in the profitability of operations in domestic financial markets and a reduction in interest margin levels. The receipt of commission income is almost not associated with the risk of losing the value of invested assets (except for guarantee operations).
Incomes from secondary activities of banks make up a relatively small share in the structure of income of the commercial sector.
bank. This income group includes income from the provision of services of a “non-banking” nature: from the leasing of banking premises, machinery, equipment, software products and their possible sale, possible income from participation in the activities of enterprises and organizations, as well as income from various divisions of the bank (training, marketing, consulting and other divisions). The latter include income from the sale of information, advertising, auditing, legal, computer, telecommunications, marketing, transport, security and other services provided to bank customers.
In addition to income from the main and secondary activities, banks also receive some other income that belongs to the category of other income: income from operations of previous years received and identified in the reporting year; fines, penalties, forfeits collected from customers; posting of surplus cash; recovery of reserves; income in the form of a refund of amounts from the budget for overpayment of income taxes; reimbursement of expenses for the protection of the building, utility payments from renting organizations; other.
These incomes are essentially unforeseen income and are generally not taken into account when making forecasts of the bank's income for the forthcoming period.
Commercial bank expenses
The expenses of commercial bikes represent the use of funds required to carry out all types of banking activities. They are subdivided according to the form of education, nature, period to which they relate, method of accounting
Expenses of commercial banks can be grouped according to the same classification as income: operating expenses, including interest expenses, commission expenses, for operations in financial markets, etc.; expenses for ensuring the functioning of the bank; other expenses.
Operating expenses are expenses incurred directly for the performance of banking operations. Their main difference from other types of expenses is that their volume depends
sieves on the volume and structure of operations performed by the bank. For this reason, operating expenses are also referred to as direct expenses.
The main part of the bank's credit resources forms attracted funds, the use of which must be paid. These costs make up the largest part of the bank's expenses. Payment for the use of attracted resources is carried out in the form of interest payments, and, accordingly, these expenses are interest-bearing.
Interest expenses of commercial banks engaged in various types of lending activities usually account for more than 50% of all its expenses. At the same time, their share in the total amount of expenses is different for each bank and depends, first of all, on the ratio certain types paid liabilities (obligations) of the bank.
The largest amounts of interest are usually paid on deposits of the population and loans received on the interbank market, deposits legal entities. certificates of deposit, securities (bonds, interest-bearing bills). Banks pay relatively small interest for the use of funds held on demand accounts of individuals, as well as on settlement and current accounts of legal entities.
Thus, the volume of the bank's profit significantly depends on the value and ratio of various types of interest expenses, the smaller the amount of interest expenses, the greater the bank's profit.
The bank's expenses for providing non-credit services to customers are mainly related to the costs of paying for services: correspondent banks, the central bank, stock exchanges, law firms, processing and clearing centers, etc. Payment for such services is usually made in the form of a commission from the amount of the transaction. In this regard, this group of expenses is classified as commission. Fee expenses make up a small proportion of the bank's total expenses.
A separate group of expenses of the bike are the expenses for the implementation of operations in the financial markets. This group includes expenses for the acquisition of shares, bonds, payment of coupon income on bonds, payment of promissory notes, as well as expenses for the revaluation of securities and other property. This group of expenses can also include expenses on operations with foreign currency,
Other operating expenses include a number of expenses directly related to certain banking operations. These are postal and telegraph expenses for customer payments, taxes attributable to bank expenses, etc.
The costs of ensuring the functioning of the bank include costs that cannot be attributed directly to certain banks -
sour operation. These expenses are, in essence, "general business". The amount of these expenses is directly dependent on the volume of operations and all activities of the bank.
The expenses for ensuring the functioning of the bank include the following types of expenses: for the maintenance of all buildings (offices) and auxiliary premises (expenses for operation and repair, depreciation, rental of premises, utility bills and payment of taxes on land and property), etc.; for the maintenance of personnel (payment for all types of labor, travel expenses, social and household expenses, labor protection expenses, expenses for training and advanced training, etc.); for the purchase and operation of banking equipment (computers, software, telecommunications equipment, office equipment, safes, office furniture and equipment, various inventory, etc.); on means of communication, telecommunications and information services (payment for telephones and faxes, the Internet, communication channels, information publications and products, special periodicals); for advertising; transport; other (payment of legal services, consulting, auditing services, services on Scientific research, taxes attributable to costs, etc.).
The indicated expenses for ensuring the functioning of the bank's activities can also be grouped according to various other criteria: expenses incurred at the expense of the bank's profit and expenses attributable to expenses; standardized and non-standardized expenses; current and capital expenditures; purchase of equipment, etc.
The group of other expenses usually includes bank expenses due to unforeseen (unplanned) reasons. Other expenses include expenses for write-offs, shortages and theft, fines paid, penalties, forfeits, expenses for writing off receivables, expenses related to the payment of amounts for customer claims, expenses of previous years identified in the reporting year, and other expenses.
Costs constitute a special group of expenses in banking practice. associated with the formation of a reserve fund intended to cover possible losses and losses on loans, possible losses on other active operations, on receivables, on depreciation of various types of securities.

In the course of their operation, commercial banks seek to reasonably reduce costs. One of the methods of monitoring the validity of bank expenses, focused on their rational reduction, is budgeting, which is a compilation of a system of interrelated financial plans(balance sheets) of a commercial bank.
In the practice of a number of commercial banks, the following types of budgets are compiled: operating income and expenses; budgets financial resources, personnel costs, capital investments; administrative expenses. The planning period is usually one goal. Estimates of planned costs are compiled taking into account the relationship between the composition of costs and the direction of their use, the full distribution of costs according to the estimates of each of the bank's divisions. The budgeting method makes it possible to manage bank expenses based on an analysis of the reasons for the deviation of actual expenses from planned indicators and their corresponding adjustment.
The ratio of income and expenses of the bank characterizes the interest margin - an important indicator of the bank's activities. It is defined as the difference between interest income and expenses of a commercial bank, i.e. between interest received and paid. The importance of this indicator is determined by the fact. that the margin characterizes the profitability of lending operations and at the same time shows the bank's ability to cover its costs at the expense of the margin.
The margin can be characterized both by absolute values in rubles and by relative indicators as a percentage. The absolute value of the margin is defined as the difference between the total amount of interest income and expenses of the bank, as well as between interest income and corresponding expenses for certain types of active operations.
The change in the absolute value of the interest margin is determined by a number of factors: the volume of credit investments and other active operations that generate interest income; the difference between interest rates on active and passive operations (spread); the structure of attracted resources; the ratio between own capital and attracted resources; the share of active operations that generate interest income; inflation rates, etc.
Interest margin ratios can show its actual and sufficient level for a given bank. The coefficient of the actual interest margin (Kf11Ch) characterizes the relative actual value of the interest source of the bank's profit. It is calculated as follows:

Income-generating assets - all types of loans to legal entities and individuals, banks, investment in securities, factoring and leasing operations, and other enterprises. In some cases, this coefficient is calculated using the average balance of the asset, determined on the basis of the total asset of the bank's balance sheet, cleared of regulatory items (Instruction No. 1 of the Central Bank of the Russian Federation).

Sufficient interest margin ratio characterizes the minimum margin required for a particular bank and is determined by the formula

Interest margin on lending operations (KPH1SO) is calculated by the formula
When calculating a sufficient interest margin, other income includes the following types of income from payment for non-credit services: fees for collection, for settlement and cash services, information and consulting services of the bank, for other services, interest and commission received in addition for previous periods, fines received , penalties, penalties.
All margin indicators are calculated both on the basis of actual data for the past period and for the forecast period.
Formation and use of profit.
Profitability indicators
The profit of a commercial tank is the main financial result of the bank's activities, defined as the difference between all income and expenses. If expenses exceed income, then this result has a negative value and is called a loss.
Profit is the source and basis of stability financial position bank and the liquidity of its balance sheet, increasing and updating the bank's fixed assets, increasing its own capital, increasing and improving the quality of banking services. The higher the absolute value of profit, the greater the possibility of increasing
increasing the bank's own capital and resources for the growth of its active operations.
The formation and distribution of profits of a commercial bank is due to the specifics of banking, the cycle of income and expenses of the bike (Fig. 10.4).

Rice. 10.4. Formation and distribution of profits of a commercial bank

In the practice of the functioning of the bank, several indicators of profit are used. The difference between the amount of gross income and the amount of costs attributable in accordance with the current regulation to bank expenses is called balance sheet or gross profit (loss).
Based on the above classification of income and expenses, the bank's balance sheet income is divided as follows: operating income, defined as the difference between the sum of operating income and expenses; interest income, defined as the excess of interest income received by the bank over interest expenses; over commission expenses; profit from operations in financial markets, defined as the difference between income and expenses from these operations;
other types of profit received from other types of activities.
The largest share in the composition of profit is operating profit, and in it - interest income.
From the balance sheet profits, contributions are also made to the budget. From January 1, 2002, the income tax rate is 24%.
An important indicator characterizing the financial result is the net profit of a commercial bank (profit remaining at the disposal of the bank), which is the final financial result of the commercial bank, i.e. the balance of the bank's income after covering all expenses related to banking activities, paying taxes and deductions to various funds.
The volume of the bank's net profit depends on the volume of the bank's income, the amount of the corresponding expenses of the bank, and the amount of tax paid at the expense of profits to the budget.
Currently, the current Rules for maintaining an accounting report in credit institutions provide for the following procedure for calculating net profit. Net interest and similar income = Interest earned and similar income - Interest paid and similar expenses. Net fee and commission income = Fee and commission income - Fee and commission expenses. Current income = Net interest and similar slips + Net fee and commission income + Other operating income. Net current income before provisions and excluding contingencies = Current income - Other operating expenses. Net current income excluding contingencies = = Item 4 - Change in the amount of reserves (reserve for possible losses on loans, reserve for depreciation of securities, reserves for other operations). Net income before income tax = Item 5 + Income - Income. Net profit (loss) of the reporting goal = Item 6 - Income tax - Deferred income tax - Contingencies after tax.
The bank's net profit minus dividends paid to shareholders (participants) of the bank is called capitalized profit.
Net profit is distributed in the following main areas:
contributions to accumulation funds, (replenishment of authorized and other funds),
contributions to the special purpose fund (consumption); contribution to the reserve fund; payment of dividends to shareholders (participants).
Part of the bank's profit allocated to accumulation and special purpose funds is targeted and spent on the acquisition of fixed assets, on the social development of the bank's staff, and on consumer and charitable purposes.
At the expense of net profit remaining at the disposal of the bank, the following expenses are incurred: capital expenditures (construction, reconstruction, modernization, acquisition of fixed assets); bonuses, financial assistance, remuneration, allowances to bank employees paid in cash and in kind; mandatory contributions to state non-budgetary funds in terms of the cost of paying employees' labor attributable to net profit; contributions to non-state pension funds and other types of insurance; advertising expenses, travel and hospitality expenses incurred in excess of the established norms: expenses and measures for protection health and other social expenses: payment of dividends to shareholders (shareholders) of the bank; expenses associated with the organization of branches and representative offices by the bank, including abroad; payment of taxes on transactions with securities acquired in the ownership of the bank, other taxes and fees related to at the expense of net profit, interest paid on overdue interbank loans, including centralized loans and overdrafts, contributions to the budget in the form of sanctions in accordance with the law.
Part of the profit goes to the reserve fund - if it is less than 15% of the authorized capital of the bank; At least 5% of profits must be deducted to this fund annually.
In accordance with the current practice and the provisions of the Central Bank of the Russian Federation, the balances of the funds formed from the profits of previous years that have not been used at the beginning of the reporting year can be directed to the formation of a reserve fund. remaining at the disposal of the bank, the use of which does not reduce the value of the bank's property and which are included in the calculation of the amount of capital
bank according to the methodology of the Central Bank of the Russian Federation. At the same time, this redistribution of funds between funds should be recorded in a special intra-bank Regulation on the procedure for the formation and use of funds generated from deductions from net profit.
The main directions and procedure for using the reserve fund are regulated by the charter of a commercial bank and the Regulations of the Central Bank of the Russian Federation, according to which the funds of the reserve fund can be used for the following: covering bank losses based on the results of work for the reporting year; increase in the statutory fund through capitalization in the manner prescribed by law and shareholders (shareholders) of the bank; formation of funds from the profits of previous years, remaining at the disposal of the bank, the use of which does not reduce the amount of the bank's property and which are included in the calculation of the bank's capital, in the part exceeding the established minimum size of the authorized capital:
Part of the profit of a commercial bank to finance the cost of purchasing computer equipment, special equipment, communications, transport, i.e. to increase fixed assets is sent to a special accumulation fund.
For stimulation labor activity bank personnel and social development of the team, a certain part of the profit can be deducted to special purpose funds (material incentive fund and social development fund). The use of special purpose funds is carried out by the bank in accordance with the approved estimates.
The distribution of profits in joint-stock banks should be carried out in accordance with federal law“On Joint Stock Companies” (Article 48) and letter of the Central Bank of January 22, 2003 No. 9-T, according to which the distribution of profits (including the payment (announcement) of dividends, with the exception of profit distributed as dividends based on the results of the first quarter , six months, nine months of the financial year) is carried out by the general meeting of shareholders based on the results of the financial year.
It should be emphasized that, in accordance with the current legislation, the payment of dividends is a right, not an obligation. joint-stock company. The meeting of shareholders of the bank may decide not to pay dividends on ordinary shares, but to use these funds for other purposes. Dividends on preferred shares must be paid without fail; in case of a lack of profit, they are paid at the expense of the reserve fund.

The procedure for the use of profits and the formation of appropriate funds is regulated by the constituent documents credit institution and instructions of the Bank of Russia.
The undistributed part of the profit is a source of financing costs and expenses that are not included in the bank's expenses, which include: expenses for the maintenance of non-production facilities ( training centers, medical institutions, etc.), expenses related to the organization of branches and representative offices, expenses for voluntary insurance of banking operations, etc.
The volume, structure and dynamics of the profit of a commercial bank is analyzed in various directions. These include: analysis of the volume of profit for the reporting period, analysis of balance sheet profit and its structure, analysis of net profit, use of profit, analysis of profit in the context structural divisions bank, the profitability of the main areas of banking activities and operations performed by the bank.
In the practice of analyzing the level of profit of a commercial bank, three main methods are used: structural analysis of sources of profit, factor analysis, analysis of the system of financial ratios.
The volume of profit and its structure, despite the importance of this generalizing indicator, does not always provide complete information about the level of efficiency of the bank. The final characteristic of the bank's profitability can be considered its profitability or rate of return.
Profitability indicators mean the ratio of profit to costs and, in this sense, characterize the results of the bank's performance, i.e. the return of its financial resources, supplementing the analysis of absolute indicators with qualitative content. The general economic meaning of profitability indicators is manifested in the fact that they characterize the profit received from each spent by the bank (own and borrowed) ruble.
There are a significant number of different indicators of profitability.
The overall profitability of the bank (Rogm) allows you to evaluate the overall profitability of the bank, as well as the profit attributable to I rub. income (share of profit in income):
Profit.
I "j.ts \u003d - - x 100%.
Oaica income
In world practice, this indicator is specified by the indicator overall profitability bank, calculated as the ratio of the volume

This indicator is known in world practice as ROE (return on egnity). calculated as the ratio of the total balance sheet or net (after-tax) profit of the bank (P) to its own capital (K) or paid-in authorized capital.
profit received for a certain period to the share capital (authorized fund):

Calculations of this and other indicators of profitability depend on the reporting and accounting system adopted in the country. In Russian conditions, when calculating the profitability indicator, balance sheet profit is currently used.
The ROE indicator shows the efficiency of the bank, characterizing the performance of the funds invested by shareholders (shareholders). The value of ROE is directly dependent on the ratio of equity capital and borrowed funds in the total currency of the bank's balance sheet. At the same time, the greater the share of equity capital, and, as is commonly believed, the higher the reliability of the bank, the more difficult it is to ensure high profitability of one's capital.
Another important indicator of the overall profitability of the bank - the rate of return on assets (ROA - return on assets), showing the amount of profit attributable to the ruble of bank assets. This indicator is used in the analysis of the effectiveness of the active operations of the bank, the effectiveness of the management of the bank as a whole and is determined by the following formula:

where A is the average value of assets.
The positive dynamics of this profitability indicator characterizes an increase in the efficiency of using the bank's assets. At the same time, a rapid increase in this indicator indicates an increase in the degree of risks associated with the placement of assets.
Analysis of various aspects of profitability requires the calculation of profitability indicators of active and passive operations of the bank. Active operations are the main source of income for the bank and, based on this, the profitability of the bank is determined by the effectiveness of active operations.

To calculate and analyze the profitability of certain types of active operations: credit, investment, foreign exchange, etc., it is necessary to determine the amount of income received from each group of active operations of the same type and compare it with the corresponding amount of expenses incurred for these operations:

The unprofitability of passive operations through which the bank's resources are attracted is calculated as the ratio of the total amount of attracted resources to the total amount of the bank's investment:

The general characteristic of the profitability (efficiency) of attracting liabilities should be detailed by profitability indicators for specific types of attracted resources: deposits, bills, interbank lending.