학술논문
Funds Transfer Pricing: A Management Accounting Approach within the Banking Industry.
Document Type
Article
Source
Subject
*Banking industry
*Transfer pricing
*Profitability
*Spread (Finance)
*Managerial accounting
Published reprints
*
*
*
*
Language
ISSN
1949-971X
Abstract
The article presents a reprint of the article "Funds Transfer Pricing: A Management Accounting Approach Within the Banking Industry," which appeared in the Volume 17 of the "Journal of Performance Management." It provides information on the importance of funds transfer pricing (FTP) for the banking industry. It states that FTP is a management application used in improving profitability since it can help increase a banks' ability to monitor its net interest margin.