The influence of the environment on bank development resulted in a new trend of banking services development, and this in turn resulted into a range of information necessary for bank management to monitor certain aspects of business, do risk assessment, better market positioning in a competitive environment, but also improve in quality business decision-making. Special attention is paid to defining a quality system of management accounting of a business bank from an experienced professional’s point of view, starting with the specifics of management and decision-making in a business bank, whose basic goal is defining the elements of a system of efficient and effective management accounting. It defines the three basic segments of management accounting of a business bank: the Segment of strategic management; the Segment of performances; the Segment of risks management, where for each of the mentioned segments it defines their look, contents and time dynamics of information it is supposed to contain, as well as the level of management structure of the bank requiring the report. It also specifies the purposes of the report, i.e. the types of decisions based on specific reports.

Draginja P. Đurić