Abstract:

Commercial banks, have as primary aim the accountability towards shareholders, profit maximization when it is possible and responsible, by structuring the maturity of assets and liabilities so that maximum earnings are achieved with minimum risks taken. Optimal Banking Threshold – new concept, which is the main objective of our research, is determined by the number of banking activities for which there is a maximum level of profit that could be achieved under the conditions of minimum risks. In our opinion, the Optimal Banking Threshold analysis is conducted through the duality theorem for linear programming method.