Abstract :The main objective of the functioning of commercial banks is to obtain the maximum possible profit by ensuring stability, fairly long functioning and strength in position in the banking market. All active and passive operations reflect the concentration of profit or loss received by banks. Therefore, to study the profit, its elements and factors that affect its dynamics, it is necessary first of all when analyzing the activities of a commercial bank. Amount of profit is dependent on the amount of income received and the amount of expenses incurred. The effectiveness of the commercial bank, as well as its financial position in the banking market, will depend on the quality of income and expenses management of a commercial bank. The article considers the analysis of the profit of a commercial bank using the example of Kyrgyz Investment Credit Bank CJSC. To analyze the factors affecting the profitability of a commercial bank, a multivariate multiplicative model was used. The article examined factors such as cost, asset, resource and tax management. Keywords : commercial bank, profit, efficiency
