The banking system is one of the most important and inseparable components of a market economy. In the mechanism of the country's banking system, commercial banks are of great importance. Commercial banks are the oldest and most widespread type of credit institutions that perform a variety of financial services and operations. Currently, not all the issues of financial management in the bank have been worked out by domestic authors in sufficient depth, which is due to the specifics of the commercial bank as the only economic entity that systematically manages all the functions of money. As a result of the study, it was concluded that efficiency reflects the relationship of various aspects of the activity: result and costs, result and goals, result and needs, result and values.