The article is devoted by the problems of formation, development, perfection system of calculation and allocation costs in commercial banks. The author is uncovered essence and role system of calculation and allocation costs to management of the bank. Author was found maintenance of the system of calculation and allocation costs. In research are analyzed main methods of allocation costs. Moreover, in research is produced the different examples of calculation and allocation costs bank’s subdivisions. In conclusion, author has generated the basic summary of development system of calculation and allocation costs.
Keywords: costs of bank; system of budgeting; allocation of costs; system of financial departments; mechanism of direction costs
