FINANCIAL ANALYSIS AS A TOOL FOR MANAGING THE FINANCIAL CONDITION OF BANKING AND INSURANCE ORGANIZATIONS
Abstract
The theoretical and methodological principles of using financial analysis as a tool for managing the financial condition of banking and insurance organizations are studied. The economic essence of financial analysis in the management system of financial institutions is substantiated and approaches to assessing their financial stability, liquidity, solvency, profitability and business activity are generalized. Key analytical parameters that characterize the specifics of the banking and insurance sectors are determined, and the common and distinctive features of the application of analytical tools in these segments of the financial market are systematized. A methodological approach to using financial analysis in managing financial condition is proposed, which includes diagnostics, risk assessment, development of management decisions and monitoring of their effectiveness. It is proven that increasing the efficiency of such management is associated with taking into account regulatory requirements, digitalization of financial relations and adaptation of analytical support to modern challenges.
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