Accounting for anti-crisis management of the bankʼs credit portfolio

The credit portfolio is one of the key portfolios that ensures the bankʼs profitability, and therefore its quality is constantly in the focus of anti-crisis management. In the course of the research, a hypothesis was put forward that bank accounting accounts are an important source of information for anti-crisis management of its credit portfolio, which allows management to make operational administrative decisions and respond in a timely manner to any negative changes in the portfolio, which, in turn, helps to prevent crisis phenomena or reduce their negative impact. To verify it, the content of the information, the accounting sources of its receipt, and the directions of its use in the process of anti-crisis management of the bankʼs loan portfolio were investigated, in particular, for identifying crisis phenomena in the loan portfolio and monitoring its quality. The quality analysis of loan portfolios of Ukrainian banks has been revealed that more than 30% of these portfolios are non-performing loans, which negatively affects the banksʼ financial results. The largest share of non-performing loans was accumulated by state banks, in particular, JSC CB "PrivatBank". Among loans granted to individuals, non-performing loans make up about 17%, among loans granted to legal entities more than 40%. This indicates the presence of significant problems in the credit portfolios of banks and requires the application of various anti-crisis measures. An important role in the anti-crisis management of the bankʼs loan portfolio is played by the diagnosis of crisis phenomena, in which information support, in particular accounting, plays a crucial role. The accounting support for the diagnosis of crisis phenomena in the credit portfolio was considered. Directions for using the bankʼs analytical accounting parameters to identify crisis phenomena in the loan portfolio has been proposed. An example of the early detection of debtors with signs of potential problems using the analytical accounting parameter S191 "Code of the level of loan delinquency" has been given. The accounting support for monitoring the bankʼs credit portfolio, which is a mandatory stage of anti-crisis management and allows assessing the effectiveness of anti-crisis measures, as well as identifying new problems in the credit portfolio, has been studied. Algorithms for calculating the quality indicators of the bankʼs loan portfolio have been proposed, based on the use of information from analytical and synthetic accounting accounts