Increasing the efficiency of the bank and, as a result, strengthening its financial stability requires the implementation of effective management in the field of managing bank profits and profitability, which determines the need and significance of relevant research. The purpose of this work is to identify reserves for growth in profitability, improve the quality of the income base and, on this basis, formulate recommendations for adjusting the banking policy in the field of passive and active operations. The scientific novelty of the study is as follows: the author's classification of income and expenses is proposed, allowing them to be structured both by categories of banking business types of services in the financial markets, and taking into account the stability of sources of income base. This makes it possible to identify profitable / loss-making centers by types of banking operations; destabilizing factors of revenue and profit management of leading Russian banks were identified; reasonable recommendations are given to improve the efficiency of this area of ??banking management.