IMPROVEMENT OF ACCOUNTING-AND-ANALYTICAL SUPPORT FOR THE MANAGEMENT OF PAYMENTS FOR SHORT-TERM DEPOSITS OF A COMMERCIAL BANK

Анотація

The issues of improving the accounting-and-analytical support for management of deposits of commercial bank has been considered. The main problems affecting the volume of deposit operations of banks are defined, which include the lack of customers’ confidence in the stability and reliability of the banks operation. The need to improve the accounting of deposit operations is substantiated. That, in particular, is due to regular changes in the regulatory framework which regulates the accounting and financial reporting of Ukrainian banks. The necessity of development and implementation by banks of methodical, organizational and technical solutions, which are not regulated by current regulatory documents, has been proved. Such solutions must be embodied in the individual accounting policy of a certain commercial bank. Recommendations are given regarding the provisions of the bank’s accounting policy about deposit operations, and that should ensure the elimination of existing internal problems of accounting for those operations. It is justified that the effective organization of the bank’s deposit management processes should be based on a reliable information and analytical system, which will provide up-to-date and reliable data for all bank employees, who involved in the implementation of deposit operations. The formation of such a system should provide an opportunity to involve relevant bank employees in the management of deposit operations in real time. The forms of developed additional analytical documents that will reflect the state of payments for short-term deposits in national and foreign currencies has been given. Presented analytical forms should become the part of the information-and-analytical system of a commercial bank. The procedure for full and partial access to such analytical forms has been established in order to make the necessary changes and/or obtain information for making managerial decisions at various levels of bank management. The developed analytical documents should help to more carefully control the accounting of deposit operations and will contribute to increasing the efficiency, effectiveness and accuracy of accounting of deposit operations in the conditions of a commercial bank.

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