Sirenko Natalia, Doctor of Economics, Professor, The Head of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0003-1660-1073
e-mail: sirenko@mnau.edu.ua

Melnyk Olha, PhD (Economics), Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0001-8639-7755
e-mail: melnikoi@mnau.edu.ua

Bodnar Olena, PhD (Economics), Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0002-0152-4290
e-mail: bodnaroa@mnau.edu.ua

Accounting and Analytical Support of Management Decisions in Banking Institutions of Ukraine

Abstract. Introduction. In recent years, there has been a growing recognition of the importance of accounting and analytical information, including its financial and non-financial components, in the success of decision-making and the effectiveness of organizing the activities of banking institutions. The formation of an integrated banking institution system that unites all sources of accounting information, automates analysis processes, and ensures the effective use of obtained data to support management decision-making is necessary.

Purpose. The purpose of the article is to outline the principles for building an effective accounting and analytical system, as well as to elaborate on its phased implementation in relation to activities associated with management decision-making in a banking institution.

Results. The article examines the key aspects of accounting and analytical support for management decisions within Ukrainian banking institutions in the context of the financial market’s dynamic development and the growing demand for efficient management. It emphasizes the importance of creating a unified information system that integrates accounting, financial, and management accounting to support informed decision-making at all levels of bank management. An analysis of existing problems is carried out: strict regulation of accounting, insufficient level of efficiency and lack of systematization of analytical information.

The authors emphasize that high-quality accounting and analytical information, including financial and non-financial data, is essential for accurate assessment of the state of a banking institution, including its risk management, profitability, and capital. The article provides an overview of the regulatory framework governing accounting, management accounting, and financial analysis, including international standards such as IFRS 9, IAS 1, and Basel III.

The article proposes a classification of the principles of accounting and analytical support: reliability, efficiency, systematicity, flexibility, relevance, and confidentiality. The authors also present a table demonstrating the systemic relationship between the phases of accounting and analytical work and the corresponding management actions.

Conclusions. The results of the study prove that analytical support for management in banks is multi-level, covering the entire cycle from data collection to decision control. It should also be based on clear principles and modern digital tools.

Keywords: accounting and analytical support; management decisions; banking institutions; principles; efficiency; activity.

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