Концептуальні основи механізму управління фінансовими потоками банку в сучасних умовах

Abstract

Мета дослідження полягає в удосконаленні теоретико-методологічних засад та розробці практичних рекомендацій щодо удосконалення механізму управління фінансовими потоками банку в сучасних умовах. В роботі викори- стані такі методи аналізу як зовнішній та внутрішній аналіз, аналіз із застосуванням порівняння, групування факторів, моделювання, а також прийомів графічного та інших методів наукового пізнання економічних явищ Практична значимість полягає в тому, що за результатами дослідження сформульовані теоретичні та практичні по- ложення, які доведені до пропозицій щодо вдосконалення механізм управління фінансовими потоками банку. Одержані результати можуть бути використані при розробці методичних основ побудови системи управління фінансовими потоками банку.

At the current stage of market economy formation in Ukraine, there is a need to form and develop market economy segments in the state banking system. These structures include the banking system. The banking system shall solve not only its internal problems but also promote economic reform as a whole. The efficiency of the banking system changes depends on changes in the financial and economic area of its functioning, so the importance of an orderly and efficient mechanism to manage the bank financial flows is becoming relevant nowadays. Purpose. The study is aimed to improve the theoretical and methodological bases and development of practical recommendations for the improvement of the management mechanism of the bank financial flows in the current circumstances. Such methods of analysis as external and internal analysis, analysis-using comparisons, the grouping of factors, modelling, as well as techniques of graphical and other methods of scientific knowledge of economic phenomena are used in the research. The practical significance is that the results of formulating theoretical and practical provisions are included in proposals to improve the management mechanism of the bank financial flows. The results obtained can be used in the development of methodological bases for creating a system for managing the bank financial flows. Results. The management of the bank financial flow is limited in resources. To increase its efficiency, it is necessary to maintain a balance of income and expenses using a financial planning system, that is, to predict the need for resources for their further use. A characteristic feature of planning in banking institutions, due to the specific nature of their activities, is the absence of losses. Conclusions. We summarized the mechanism for managing the bank financial flows. We described its main stages and components, which are used to achieve the following goals: formation of a sufficient amount of cash flow to carry out activities following customer needs; maintaining constant solvency and financial stability, which is provided by constant internal flows and formation of their reserve; ensuring minimization of losses from borrowed cash flows in the process of cash flow under the influence of external factors. In the future, it is planned to conceptualize the mechanism for managing the bank financial flows in modern conditions, as well as develop proposals for its improvement.