Naslov
Accounting analysis of the financial costs specific quality functioning in banking doing business

Autori
Barbieri, Alfio

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Zbornik radova s međunarodnog znanstvenog skupa: Management in Evropska Unija / Goran Vukovič - Portorož : Založba moderna, 2002, 1155-1162

Skup
Zbornik radova s međunarodnog znanstvenog skupa u organizaciji Univerza v Mariboru, Fakulteta za organizacijske vede

Mjesto i datum
Portorož, Slovenija, 27.03.2002. - 29.03.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting analysis; bank; cost

Sažetak
Costs that originate in banking doing business can be divided into two main groups. The financial costs are direct costs. These costs are the resultant of the multiplication product of three categories, and that: 1. volume of deposit resources, 2. amount of interest rate, 3. time deposit days. In the paper it will be approached in order to demonstrete the existence of lawfulness by which the financial costs are effected in the banking doing business, and that: 1. total financial costs increase proportionally to the doing business volume; 2 .unit financial costs at the unit of doing business volume are constant; 3. coefficient of the financial costs reagibility is equal 1; 4. differential (average incremental) costs are equal to the unit average costs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA