Using fund transfer pricing for comparing financial performance among business units
Data(s) |
01/01/2014
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Resumo |
This study aims to demonstrate by a simplified analysis how fund transfer pricing can be used to measure financial performance taking into account the flow of resources in a bank with only two branches. The present study was developed in three sections. The first section provides information regarding fund transfer pricing and its characteristics. This is followed by a section with an analysis demonstrating how fund transfer pricing can assist top management to evaluate financial performance in a financial institutions with only two business units. Finally, the third section has the concluding remarks about the benefits and limitations of the use of fund transfer pricing. This study uses a simple version of fund transfer pricing system to address a further complex problem which is the exchange of services among business units in a decentralized organization. The analysis has shown how fund transfer pricing can be used to manage a bank, directing the efforts of branch managers. |
Identificador | |
Idioma(s) |
eng |
Publicador |
Association for Management Information in Financial Services |
Relação |
http://dro.deakin.edu.au/eserv/DU:30071106/bicudodecastro-usingfund-2014.pdf http://search.proquest.com/docview/1566173795?accountid=10445 http://www.deakin.edu.au/profiles/vincent-bicudo-de-castro |
Direitos |
2014, Association for Management Information in Financial Services |
Tipo |
Journal Article |