Liberalisation, deregulation, globalisation, and technical progress in telecommunication and information technology, and also changes in the demand for banking services substantially contributed to the transformation in the world financial markets. New intermediaries entering the market and the origination of new products made the competition in the banking services market fiercer, what resulted in shrinking revenue on the traditional deposit-lending business. Willing to face the competition, banks have been looking for new areas of business and optimum distribution channels for the offered products. Better cost management and the profitability analysis with regard to individual products, customers and organisational units became also necessary. Increased threat with risk requires also the improvement in its management methods.