Dariusz Siudak
  Abstract: This article concerns the value creation measurement of a financial institution, namely a commercial bank. Eight ratios have been elaborated, which provide a method for estimating the value creation process of a commercial bank. It is suggested that these be described as the set of ratios for the purpose of commercial bank value-based management. Cooperative banks were excluded from the discussion due to the fact that they do not specifically aim at the maximization of market value for owners.