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Електронний архів Житомирського державного технологічного університету
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| Title |
?????????? ???? ??????????? ?????? ?? ???????? ???????
The client base of commercial banks as notion of accounting |
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| Creator |
??????, ?.?.
?????, ?.?. Petruk, A.?. Novak, ?.S. |
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| Subject |
?????????? ???? ???????????? ?????
????????? ?????? ????????????? ?????? the client base of commercial bank clientele; gudvil non-material asset |
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| Description |
?????? ?????????? ?????????????? ??????? ????? ??????? ?? ???? ????????? ????????? ?? ????????????? ????? ???????????? ?????????? ???????? ? ?????????. ? ?????? ??????????, ??????????? ?? ?????????? ????? ?????????? ?????????? ????? ????????? ?????? ????????? ????????, ?? ????????? ??????????? ????????? ?? ?????????? ?? ??????????????. ????? ?????, ?????????? ???? ??? ???????????? ?? ?????? ? ????????????? ????? ????, ? ? ?? ???????? ?????? ???????????? ??????????? ?? ??????????? ?????????????? ?????, ? ???? ??????? ???? ???????? ?????? ?? ?????????? ???????????? ? ??????. ?????????????? ????????????? ???????? ?????????? ??????, ???? ??????? ??????????? ???? ???????????? ?????? ??? ???????? ????????: ? ?????? ???? ? ?? ?????? ???????????? ?????; ? ?????? ???? ? ???? ????????? ????? ?? ???? ?????????? ??????. ?????????????? ??????? ??????? ?? ??????????? ??????? ??????????? ???? ???????????? ?????? ?? ????????????? ???? ?????????? ?? ??????? ?????? ? ??????????????? ??????. The qualitative banking servicing is largely influences on its financial stability and profitability by establishing the stable relations with clients. In the conditions of political, economic and financial crisis the national commercial banks are losing a significant number of clients which is caused the politics of their encourage and service. Thus, the customer base has seen not only from the information point of view, but also as an important resource to ensure stable and efficient operation of the bank, and consequently should have the appropriate valuation and recognition in accounting. A matter of priority ordering require the conceptual apparatus, because the term ?client base of commercial bank? is dual: on the one hand it is a resource of commercial banks, on the other hand ? it can generate income or other economic benefits. This article explores the existing approaches to the interpretation of the term ?the client base of commercial banks? and suggested its definition as an object of evaluation in accounting. |
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| Date |
2016-04-13T07:54:08Z
2016-04-13T07:54:08Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2779
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
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