The calculation of the financial result of a modern commercial bank is based on a reasonable classification and the formation of an actual cost structure. This issue remains one of the most popular areas for the development of banking in the Russian Federation. At the same time, traditional approaches require modernization in order to improve the quality of financial management of a modern credit institution. The article presents the findings on approaches of banking costs’ evaluation.

Germanyuk D.S. Et Al (2018). Nature and Classification of Costs of a Commercial Bank, European Research Studies Journal Volume XXI Special Issue 2, 868-873