TIJORAT BANKLARIDA OPERATSION SAMARADORLIKNI OSHIRISHNING ZAMONAVIY BOSHQARUV MEXANIZMLARI (“HAMKORBANK” ATB MISOLIDA)

Abstract

This article examines the theoretical and practical aspects of managing operational efficiency in commercial banks and substantiates the need to link costs with revenue, processes, and service outcomes rather than focusing solely on reducing their absolute amount. Based on project materials and publicly available financial reports of “Hamkorbank” JSCB for 2021–2026, total income, operating expenses, net income before operating expenses, net profit, and the structural components of expenses were analyzed. Although total operating expenses increased from UZS 589.9 billion to UZS 1,102.3 billion in 2021–2023, their simplified ratio to total income decreased from 18.35% to 16.35%. A comparison of the first half of 2025 with the first half of 2026 showed that net income before operating expenses increased by 26.3%, while total operating expenses increased by 37.7%; as a result, the simplified cost-to-income ratio rose from 45.77% to 49.88%. The fact that personnel expenses account for nearly 69% of total operating expenses, while administrative, representation, and depreciation expenses demonstrate relatively high growth rates, increases the need to manage costs by drivers and processes. Based on the research findings, a five-module operational efficiency management mechanism was proposed, based on the principle of “cost drivers – processes – channels – human capital – real-time monitoring.”