Особености на трансферното управление на банковите ресурси
Specifics of bank resources transfer management

Summary/Abstract: This article examines the characteristics and role of transfer pricing in banks in connection with the analysis of profitability and efficiency regarding different activities, departments or clients; in managing net interest income and the interest spread; in the internal reallocation of resources within banks and in the management of liquidity. A comparative analysis is made of the methods for transfer pricing. The advantages, disadvantages and opportunities for their practical use are outlined.

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