Subject The article addresses the issue of organizing the information model of accounting and analytical support to a bank to make sound management decisions under economic stagnation. The support should enable to meet the information needs of users, enhance the bank's efficiency, and add to compliance with prudential regulation by the supervisory authorities and international organizations. Objectives It is crucial to develop the elements of information model of accounting and analytical support to the bank, to define their content subject to the specific of banking operations. Methods The required necessary depth of the research, reliability and validity of its findings were achieved through a combination of general scientific methods of knowledge and specific economic techniques, i.e. analysis and synthesis, statistical analysis, classification, modeling, and scientific abstraction. Results The study identifies the specifics of credit institutions' operations dictating the profile of the accounting and analytical support, shows basic problems of the traditional model of information support caused by underdeveloped methods of strategic accounting, control and analysis that do not ensure the development of effective economic policy to the full extent. I have devised the elements of the information model of accounting and analytical support to the bank and disclosed their content. Conclusions and Relevance The theoretical findings clarify and develop the existing concept of management accounting. The example of adapting the techniques for calculating the cost of business processes to the modern methods of bank management, which enable the owners and senior management to minimize bank costs, has practical value.
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