KATILIM BANKALARINDA FON TRANSFER FİYATLAMA SİSTEMİ, FİNANSAL PERFORMANSA YANSIMASI VE MUHASEBELEŞTİRİLMESİ (KATILIM BANKASINDA BİR UYGULAMA)

Yıl 2021, Cilt: 6 Sayı: 1, 112 - 122, 31.03.2021

Hakan Çelenk , Teoman Tağtekin

https://doi.org/10.29106/fesa.851517

Cited By: 1

Öz

In the banking sector, where deposits have critical importance, with the collected funds being the primary factor in competition between banks, within its internal evaluation, it is seen that the competition between the branches of the same bank is a determining factor. The interest / dividends rate that has been provided by banks to make fund collecting attractive, has the first place in making selection. The same situation applies for the funding / credit transactions of banks. In this competitive environment, it is expected that banks will be able to manage their fund traffic in terms of both deposits and loans in a competitive, fair, encouraging but cautious way, taking into account the foreign market and internal balances. In this study, the fund transfer pricing system in the field of participation banking, is explained in a way that includes accounting records with both theoretical and sample applications.

Anahtar Kelimeler

Birim Değer, Birim Hesap Değer, Fon Kullandırımı, Transfer Fiyatlandırması

FUND TRANSFER PRICING SYSTEM IN PARTICIPATION BANKS, REFLECTION TO FINANCIAL PERFORMANCE AND ACCOUNTING (AN APPLICATION IN PARTICIPATION BANK)

Öz

In the banking sector, where deposits have critical importance, with the collected funds being the primary factor in competition between banks, within its internal evaluation, it is seen that the competition between the branches of the same bank is a determining factor. The interest / dividends rate that has been provided by banks to make fund collecting attractive, has the first place in making selection. The same situation applies for the funding / credit transactions of banks. In this competitive environment, it is expected that banks will be able to manage their fund traffic in terms of both deposits and loans in a competitive, fair, encouraging but cautious way, taking into account the foreign market and internal balances. In this study, the fund transfer pricing system in the field of participation banking, is explained in a way that includes accounting records with both theoretical and sample applications.

Anahtar Kelimeler

Unit value,, Unit Account Value, Credit Rationing

Kaynakça

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