vestnykepsВестник экономики, права и социологииThe Review of Economy, the Law and Sociology1998-5533Общество с ограниченной ответственностью «Эксперт 16»10.24412/1998-5533-2026-2-120-125vestnykeps-118Research ArticleЭкономикаИнтегрированная модель управления кредитным риском: трансформация функции риск-менеджмента в драйвер создания стоимостиIntegrated Credit Risk Management Model: Transforming the Risk Management Function into a Value Creation Driverhttps://orcid.org/0000-0002-5828-7580АхмадТ.AhmadT.

Ахмад Тарек - аспирант кафедры финансовых рынков и финансовых институтов 

420008, Казань, ул. Кремлевская, 18

 

Tarek Ahmad

Kazan

Tarekahmad925@gmail.comhttps://orcid.org/0000-0002-8170-3925КохИ. А.KokhI. A.

Кох Игорь Анатольевич – доктор экономических наук, профессор кафедры финансовых рынков и финансовых институтов 

Scopus: 57205071772; Web of Science: Q-7799-2017; РИНЦ: 354339 

420008, Казань, ул. Кремлевская, 18

Igor Anatolyevich Kokh

Kazan

Казанский (Приволжский) федеральный университетРоссияKazan (Volga Region) Federal UniversityRussian Federation20260408202602120125Copyright © Ахмад Т., Кох И.А., 20262026Ахмад Т., Кох И.А.Ahmad T., Kokh I.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.vestnykeps.ru/jour/article/view/118

Исследование посвящено трансформации подходов к управлению банковскими рисками в условиях цифровизации и внедрения новых регуляторных стандартов. В работе обосновывается необходимость перехода от фрагментарных методов контроля к комплексной системе, объединяющей пруденциальные требования и стратегические цели по увеличению акционерной стоимости. Сформулированы принципы интеграции показателей экономической добавленной стоимости (EVA) и доходности, скорректированной с учетом риска (RAROC), с нормативами достаточности капитала и прогнозными моделями ожидаемых кредитных убытков (ECL). Доказано, что синергия инструментов финансовой эффективности и пруденциального хеджирования позволяет трансформировать функцию риск-менеджмента из категории технических затрат в активный фактор формирования конкурентных преимуществ. Полученные результаты могут быть использованы коммерческими банками для оптимизации распределения капитала и укрепления финансовой устойчивости в условиях макроэкономической неопределенности.

The study examines the transformation of banking risk management approaches in the context of digitalization and new regulatory standards. The paper justifies the transition from fragmented control methods to a comprehensive system that integrates prudential requirements with strategic goals for increasing shareholder value. A methodology is formulated for integrating Economic Value Added (EVA) and Risk-Adjusted Return on Capital (RAROC) with capital adequacy ratios and Expected Credit Loss (ECL) predictive models. The author demonstrates that the synergy between financial efficiency tools and prudential hedging allows the risk management function to evolve from a technical cost center into an active driver of competitive advantage. The results can be utilized by commercial banks to optimize capital allocation and strengthen financial stability under macroeconomic uncertainty.

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The authors declare that there are no conflicts of interest present.