Nasirova Shakhnoza Ramzitdinovna,
Assistant of the Department of “General Economic Sciences”
Tashkent State University of Economics
Email:shaxnoza.nasirova1982@mail.ru
Kholikova Dilnoza Bоtir qizi,
Tashkent State University of Economics
Editor of the scientific journal “International Finance and accounting”
Email:dilnoza0781515@mail.com
ORCID: 0009-0006-9213-8569
Abstract: This article examines the theoretical and practical aspects of banking product profitability in the modern context of financial system transformation. The study examines key factors influencing the formation of commercial bank revenues, including the macroeconomic environment, interest rate policy, the level of credit risk, as well as the processes of digitalizing banking activities. Particular attention is paid to structural changes in bank revenues, which are reflected in a decrease in the share of interest receipts and an increase in the significance of commission and service revenues. The methodological basis of the research consists of systematic, comparative and factor analysis, as well as economic and mathematical modeling methods. The information base includes data from international financial organizations, central banks, and scientific publications in the field of banking. The results obtained indicate that the profitability of banking products is determined by the complex interaction of macroeconomic, institutional, and technological factors. It was concluded that the role of digital transformation and risk management is increasing in ensuring the sustainable profitability of the banking sector. The practical significance of the research lies in the possibility of using its results in developing strategies for increasing the efficiency of banking products and improving the banking revenue management system.
Keywords: banking products; profitability; commercial banks; banking system; financial markets; digitalization of banks; commission income; interest rate policy; credit risk; financial stability; banking innovations; risk management.