The actual frame of the bank professions is deeply affected by changes, challenges and shocks such as: markets development, globalization, informatics technology revolution, and competition. Therefore, all bank entities must create their own strategies, anticipating changes in clients’ requests and trying to insure profitability as the main condition of development in banks’ environment.
The purpose of this paper is to provide the bank management with the properly background to achieve their strategic targets. The key is the middle position of controlling between strategic and operating extents which made available two sorts of instruments: (1) forecasts tools like plans and budgets; (2) tools based on actual data represented by reporting and dashboards. The main issue is to build this system considering the restrictions which obviously appears in bank environment: (1) uncertainness related to the evolution of the capital market, interests and exchange rates; (2) formalized distinguishes strategies for bank entities; (3) funds allocation within prudential regulations framework. All of them must be defined and taken into account by the banks, into performance assessment.
The outcomes obtained by this study, provide solutions, opinions, and propose a commune language for Controlling in Romanian banking area, for strategic position within the international prudential rules and National Bank guidance constraints.