Abstract: One of the most important conditions for functioning market economy is a stable and actively working monetary and credit system of the country which is based on the commercial banks. In many ways, the bank effectiveness is determined by the possibility of access to affordable sources of credit resources but now in a reduction of such resources, the role of management of the bank’s non-interest income and expenses increases. The study systematizes the features of banking business, influencing the structure of assets, liabilities, incomes and expenses of the bank. During the deepening of the financial crisis in Russia the problem of survival of each individual bank is largely dependent on the organization of cost management. Universally acknowledged classifications and methods of cost accounting does not recognize the specifics of banking activities. The classification of costs in banks has been developed and the methods of their accounting have been grouped, considering the specifics of the management decisions made in the bank and ensuring improvement of their scientific validity. Novelty is the approach to the distribution of indirect (non-operating) costs of banking products, taking into account the scale of activity of a unit and specifics of the operations performed. The necessity of application of non-financial indicators to assess the activities of the units of banks has been shown.