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Nature and Classification of Costs of a Commercial Bank

Author

Listed:
  • Germanyuk D.S.
  • Mamiy E.A.
  • Penyugalova A.V.
  • Pyshnogray A.P.

Abstract

The calculation of the financial result of a modern commercial bank is based on a reasonable classification and the formation of an actual cost structure. This issue remains one of the most popular areas for the development of banking in the Russian Federation. At the same time, traditional approaches require modernization in order to improve the quality of financial management of a modern credit institution. The article presents the findings on approaches of banking costs’ evaluation.

Suggested Citation

  • Germanyuk D.S. & Mamiy E.A. & Penyugalova A.V. & Pyshnogray A.P., 2018. "Nature and Classification of Costs of a Commercial Bank," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 868-873.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special2:p:868-873
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    References listed on IDEAS

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    1. repec:ers:journl:v:v:y:2017:i:4:p:78-95 is not listed on IDEAS
    2. Kristina Bojare & Inna Romanova, 2017. "The Factors Affecting the Profitability of Banks: The Case of Latvia," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 905-919.
    3. N.P. Gubin & S.A. Litvinova & V.A. Arsenyeva, 2017. "Types of Financial and Credit Products: Concept, Subject, and Place on Russian and Global Financial Market," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 524-529.
    4. V.V. Mitrokhin & S.S. Artemyeva & I.K. Simaeva, 2016. "Assessment of the Balance Degree of Loan Companies Banking Policy," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 19-31.
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    More about this item

    Keywords

    Commercial bank; banking management; bank’s costs; bank’s performance.;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G29 - Financial Economics - - Financial Institutions and Services - - - Other

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