The analysis provides suggestions for reducing planned expenditures up to prepare a list of reorganizational measures capable of ensuring the profitability of the bank. In practice, banks often have a situation of exceeding projected actual expenditure above their maximum value. In this case, the bank's management decides on the need for additional organizational measures aimed at reducing costs, and the priority is to review articles of non-interest expenses. This decision should be considered on the basis of forecast actual financial performance for the period. The most common way to solve the problem, there are some activities: provision of a direct reduction in non-interest expenses and / or growth of the resource base for the subsequent increase in revenue from the profitable use of Bank resources. Optimizing the use of financial resources allocated for the implementation of non-interest expenses can be carried out as follows. Topic: Fundamentals of Financial Management Bank | Tags: Analysis of controlling