Controlling is a "supplier" of information

Carried out in the study allow the following conclusions. Controlling and management accounting in the banking institutions is for the purpose of decision-making and management activities .. These concepts are important in the development of the banking system, which determines the relevance of the chosen topic. Controlling software performs certain processes - analysis, planning and control. Controlling is a "supplier" of information: the main indicators of economic development and its banking system, which significantly affect the activities of banks in the past, current and future periods, as well as the level of competition between banks as a whole and in local markets ; economic parameters of the bank. Management accounting - formed as a synthesis of planning, accounting, analysis and control. At the same time, these components are important management functions banking institution and summarizes the system of controlling. Controlling system contributes to the quality management through coordinated planning and implementation monitoring mechanism to measure the deviations from the specified parameters. Consequently, the organization of management accounting a significant impact on the effectiveness of management in general. Both at the planning stage, the definition of common purpose and specific objectives of development and in the process of comparing actual and planned development indicators. It should be noted that to effectively regulate the economic process on the basis of management accounting can be used only if the relevant information is provided in a timely manner. So the first and defining feature of management accounting is necessary for efficiency analysis. Based on the practice, facility management accounts can be grouped into three main groups: - responsibility centers - cost and profit centers - centers of profitability. The study of bank instruments controlling, strategic controlling should be viewed separately in terms of internal and external environment. Assessment of the environment can be performed using tools such as REST - analysis. The results of REST - the analysis are used in forecasting the bank's position in the market and making managerial decisions on strategic directions of its development. SWOT - analysis of it contributes to the development strategy of the bank. The main efforts of the Bank in the implementation of the strategy should be focused on overcoming weaknesses, weaknesses, achieving the benefits from more efficient management. When assessing the internal environment using SNW - analysis, portfolio - Analysis. Balanced Scorecard is associated with the strategy of the bank. The strategy defines the objectives, which are identified for each perspective. Indicator RORAC-adjusted return on capital at risk and RARORAC-risk-adjusted return on equity, calculated taking into account the risks. With these parameters determined by the profitability of banking products, customers are subject to risks. EVA-figure economic value added, this figure describes the ability of the bank to reach profitability is higher than the cost of capital. Managerial Accounting in "Privatbank" is to ensure the bank's management and its operational divisions of financial and nonfinancial information in some form of planning for evaluation, monitoring and management of their resources. Management accounting is the bank for internal information needs, based on the specifics and peculiarities of the structure and governance "Privat". Category: TECHNICAL ISSUES OF WORK | Tags: Controlling