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The dramatic changes in the financial services industry have had a profound effect on profitability, forcing financial institutions to change their management focus. Increased competitive pressures, tightening interest-rate spreads and declining deposit balances have made financial goals even more difficult to achieve. This environment creates an increased and urgent need for quality information on profitability management. The Ernst & Young Guide to Performance Measurement for Financial Institutions is the comprehensive resource for bankers seeking to exert greater control over profitability and performance.