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

Authors : Hakan ÇELENK, Teoman TAĞTEKİN

Pages : 112-122

Doi:10.29106/fesa.851517

View : 24 | Download : 60

Publication Date : 2021-03-31

Article Type : Research Paper

Abstract :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.
Keywords : Birim Değer, Birim Hesap Değer, Fon Kullandırımı, Transfer Fiyatlandırması