With this graduate paper two banks Addiko bank and OTP bank Croatia were taken for examples, and Comparison of their Financial Statements for 2017 and their operations through the balance sheet. Like all companies, banks have their overall operating costs, but the listed banks have gone from budgeting and budgeting to targeted costs because they have entered into major restructuring efforts. Both banks were taken deliberately because they had the opposite course of restructuring and Addiko Bank has solved its affiliated companies with the aim of reducing employees and OTP bank Croatia has merged Splitska bank with the reduction of employees and costs. They also take examples from their regular business, costs arising from their activities and cost accounting methods. I have made efforts to describe expenditures through the balance sheet assets and liabilities and capital. All cost statements in the above mentioned examples were carried out in compliance with accounting regulations and policies, legal obligations and regulations of the CNB and the EU. In the following section, the expenditures are described and included operating costs, the risks that banks face, bad placements and bank exposure, the impact of the costs on the basis of the above and the ways of managing banks. By applying new technologies, today banks can successfully control, analyse and plan their costs, target decisions, and influence them and the budget. The new methods of calculating and controlling costs arising from the activity are applied to new methods. The management of banks based on new technologies has made it easier for them to manage the costs and budget of the bank and properly allocate the funds, all with the aim of achieving the best results that the banks in this example ultimately achieve.