This paper attempts to present the concept of the optimization of the banking activity through an adequate management that focuses on the correlation between the bank's assets and liabilities and through a superior valorization of the resources employed by the bank by means of active profit-oriented operations. The premise of my undertaking is that the overall success of the banking activity depends on the efficient and detailed correlation of the bank's existent assets and liabilities. Along with its approach to commercial banks, this paper is also concerned with the activity of the business banks, which - unlike commercial banks - operate upon the firms' balance sheets, directly intervening in various financial markets for their or their customers' accounts, in this way also administrating the patrimony of private entities.