Abstract:
A method for building end-to-end management accounting in a division of the Bank’s subdevision specializing in working with non-core assets is proposed. Has been proposed the process approach, an algorithm for building a database for the formation of key performance and control indicators.
Has been described the key stages of the department's work, the attribute composition of entities (set) arriving, enriched and transmitted at each stage of the department's work. By modeling the process has been built a role model, access and editing rights for employees. Data sources (reference books) for optimization and unification of the process of filling the database (tuple) are proposed. A method of accessing the database in the Power Query Microsoft Excel add-in is proposed, which allows you to collect data from files of all basic data types, process and refine the received data. In the interactive programming environment Jupyter Notebook, mathematical and financial models for data analysis (logistic regression, decision tree and discounted cash flow method) were built based on data in order to predict costs, the timing of asset exposure and make a decision on the optimal cost of putting property on the Bank's balance sheet and selling price. Based on ready-made libraries (matpotlib, seaborn, plotly), options for data visualization for management are proposed. Using the example of the Bank's division, the author describes the positive effects and opportunities that open up to the management of different levels in solving day-to-day tasks and planning the activities of the division. A technical task was proposed for the development of a showcase for the sale of non-core assets on the Bank's website as an environment for the accumulation of external data for making flexible management decisions.