International and domestic experience shows that for the effective operation of each bank, and hence for its effectiveness, proved decisive importance of this evaluation system. This system is the basis of examination of bank operations and managerial staff in all areas of banking activity. Taking general, the assessment of the administrative apparatus always transformed into the problem of determining the performance of the results of administrative decisions at all levels of the system of" bank". On the basis of this assessment should be on line form and accumulate the appropriate knowledge base for use in the course of its activities and adjustments if necessary. The main supplier of this information subsystem management accounting.