The purpose of the research - is to study the current state of the structure and dynamics of income and expenses in commercial banks based on relevant indicators.

The methodology of the research - comparative analysis, logical generalization, systematic approach methods were used in the research.

The practical importance of the research - the substantive analyses examined in the study can be used to improve the structure and dynamics of income and expenses in commercial banks.

The results of the research - proposals for optimal mechanisms in the system of research of the structure and dynamics of income and expenses in commercial banks have been specified and scientifically substantiated.

The originality and scientific novelty of the research - the development of proposals for managing the current state of the structure and dynamics of income and expenses in commercial banks with relevant indicators.

Keywords: commercial banks, income, expenses, management, margin.

http://doi.org/10.59610/bbu3.2024.3.3