SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT OF SETTLEMENT AND CASH OPERATIONS OF A COMMERCIAL BANK IN THE CONTEXT OF A SUSTAINABLE DEVELOPMENT STRATEGY

Abstract

The relevance of the study is determined by the need to adapt the banking sector of Ukraine to the conditions of martial law, which requires a review of traditional approaches to accounting and analysis of settlement and cash operations. The purpose of the article is to develop comprehensive accounting and analytical support that would allow bank management to make strategic decisions based on financial stability and sustainable development. The research uses methods of statistical analysis, financial monitoring, and strategic planning (SWOT, TOWS). Cash and settlement services remain the foundation of Ukrsibbank riskfree commission income, generating a profit of UAH 1,26 billion in 2024. However, a critical gap in growth rates has been identified: with revenues increasing by 16,6 %, operating expenses rose by 52,6 %, causing the return on investment ratio to decline from 2,8 to 2,1. Particular attention is paid to the integration of Sustainable Development Goals (SDGs) into the management system. The introduction of «green accounting» is proposed, which records the environmental and economic effects of the complete depapering of settlement transactions. It has been proven that digitalization through the UKRSIB business platform is a key tool for optimizing costs and increasing the inclusiveness of services (SDGs 9, 10). Based on the analysis of cash flows, a high level of liquidity was recorded (cash equivalents increased by 13,9 %), confirming the change in the bank’s business model towards investment portfolio and government bond management. A TOWS matrix has been developed, which proposes a strategy of aggressive growth in the foreign economic activity services segment thanks to synergies with the BNP Paribas group. The practical significance of the results lies in the possibility of implementing recommendations to transform branches into consulting centers and develop partnerships with retailers to minimize collection costs. The proposed system ensures the continuity of the bank’s operations and its investment attractiveness in the post-war period.