Financial sustainability of commercial banks on the basis of strategic management accounting

Titolo Rivista RIVISTA DI STUDI SULLA SOSTENIBILITA'
Autori/Curatori Tazhibaev Serik, Tanatova Saltanat, Dolanbekov Galymzhan, Tazhibaeva Zhanar
Anno di pubblicazione 2022 Fascicolo 2022/1 Lingua Inglese
Numero pagine 9 P. 127-135 Dimensione file 36 KB
DOI 10.3280/RISS2022-001008
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

This article discusses the tasks of improving the efficiency of ongoing transfor-mations in the economy of Kazakhstan to ensure the financial stability of com-mercial banks, the reliability of the functioning of financial resources, based on the improvement of strategic management accounting. If you look into the theory and essence of the concept of "sustainability", then this means - transformation. At the present stage of scientific development, "transformation" needs new con-cepts to characterize the socio-economic processes of society, to describe radical structural changes, the transition of society to a qualitatively new level of organi-zation, which is especially characteristic of the transformations that are taking place in the Republic of Kazakhstan.

Keywords:bank, financial sustainability, stability, reliability, strategy, manage-ment accounting.

  1. Azrilina A.N. (1998) (Ed.). Big Economic Dictionary. M.: Institute new economy.
  2. Buzdalin A.V. (1999). Bank reliability as a measure of subjective confidence//Banking, n. 2.
  3. Davydov D. M. (2016). Analysis of the financial stability of the organization. Accounting, management and finance: prospects for development in conditions of economic instability, 1, C. 67-70.
  4. Egorushkina T.N. (2012). Analysis of approaches to assessing the financial sustainability of an enterprise for the purposes of improving its efficiency. Financial and credit encyclopedic dictionary. Ed. Gryaznova M.: Finance and statistics.
  5. Gilyarovskaya L.T. Analysis and assessment of the financial stability of commercial organizations: a textbook for university students studying in the specialties.
  6. Karpov T.P. (2007). Fundamentals of management accounting. – M.: INFRA-M.-251s.
  7. Kazakova N. A. (2019). Analysis of financial statements. Consolidated business: a textbook for undergraduate and graduate studies. N. A. Kazakova. – Moscow: Yurayt Publishing House. - 233 p.
  8. Gilyarovskaya L.T., Endovitskaya A.V. (2017). M.: UNITI-DANA. 159 p. 10.
  9. Grebneva M.E. (2018). Financial sustainability of the enterprise. Kursk State University, Kursk, No. 6, P. 67.
  10. Petrov A. Yu. (2008). Analysis of the creditworthiness of a commercial bank. Accounting and banks, n. 8.
  11. Egorushkina T.N. (2019). Student Scientific Achievements. S. 150-154.
  12. Elfimovskaya M.M. (2018). Features of the classification of financial stability of the organization. Scientific and practical journal Alley of Science, n. 11(27), P. 4.
  13. Tazhibaev S.D. (2017). The company’s financial flows based on the strategic management accounting. Proceedings of the Issyk-Kul. Forum of Accountants and auditors of Central Asia, No. 3(18), p. 415-417.
  14. Vetrushin M.A. (2011). Strategic management accounting. M.: Reed Group, 192 p.
  15. Zagidullina E.S. (2018). Balance sheet as a source of financial information and its analytical capabilities. Kazan (Volga Region) Federal University, P. 52-57.

Tazhibaev Serik, Tanatova Saltanat, Dolanbekov Galymzhan, Tazhibaeva Zhanar, Financial sustainability of commercial banks on the basis of strategic management accounting in "RIVISTA DI STUDI SULLA SOSTENIBILITA'" 1/2022, pp 127-135, DOI: 10.3280/RISS2022-001008