НЯКОИ АСПЕКТИ НА СЧЕТОВОДНИЯ АНАЛИЗ НА БАНКОВИТЕ КЛИЕНТИ
SOME ASPECTS OF ACCOUNTING ANALYSIS OF BANK CUSTOMERS

Author(s): Liliya Rangelova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: commercial banks; customer relationships; management accounting; funds transfer price; customer profitability reporting
Summary/Abstract: Quick advancement of the banking sector made it necessary to rethink the role of accounting as an evolving system. Financial information should assist managers in the decision making process. In this regard, the purpose of accounting is expressed not only in the activities of book-keeping ofpast business events, but also in providing information to support strategic and operational decisions and to control their implementation. For that purpose, it is necessary to achieve a single methodology for creating and using of accounting information (specific database and bank internal managerial reporting) for correct estimation of customer relationships. The objective of this paper is to clarify from a theoretical and methodological viewpoint and to encourage the practical implementation of the analysis of customer segments based on provision of relevant accounting information, customized to the specific conditions in Bulgarian commercial banks.

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