KaydedilenlerDerginizi ekleyin

Dergiler / Finans Ekonomi ve Sosyal Araştırmalar Dergisi / 2021 / Cilt: 6 - Sayı: 1

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

FUND TRANSFER PRICING SYSTEM IN PARTICIPATION BANKS, REFLECTION TO FINANCIAL PERFORMANCE AND ACCOUNTING (AN APPLICATION IN PARTICIPATION BANK)

Hakan ÇELENK
Teoman TAĞTEKİN
Sayfa
112–122
Yayın Tarihi
2021-03-31
DOI
—
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

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.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez: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.
📊
Temel Bulgular & Veri:The interest / dividends rate that has been provided by banks to make fund collecting attractive, has the first place in making selection.
💡
Sonuç & Katkı: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.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Birim Değer · Birim Hesap Değer · Fon Kullandırımı

Özet

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.

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.

🔖

Bu Makaleye Atıf Yap

ÇELENK, H., TAĞTEKİN, T. (2021). KATILIM BANKALARINDA FON TRANSFER FİYATLAMA SİSTEMİ, FİNANSAL PERFORMANSA YANSIMASI VE MUHASEBELEŞTİRİLMESİ (KATILIM BANKASINDA BİR UYGULAMA). Finans Ekonomi ve Sosyal Araştırmalar Dergisi, Cilt: 6 - Sayı: 1, 112–122. https://ajindex.com/articles/758400

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (17)

  1. ARAS, Osman Nuri & ÖZTÜRK, Mustafa (2011). Reel Ekonomiye Katkıları Bakımından Katılım Bankalarının Kullandırdığı Fonların Analizi, Ekonomi Bilimleri Dergisi, 3(2), 167-169.
  2. BULUT, Halil İbrahim & ER, Bünyamin (2012).
  3. Katılım Finansmanı, İstanbul:
  4. TKBB Yayınları, Yayın No:3. BÜYÜKAĞAOĞLU, Şenil Işıl. (2011). Ticari Bankalarda Fon Yönetimi ve Fon Yönetiminde Karşılaşılan Finansal Riskler, (Doktora Tezi, Dokuz Eylül Üniversitesi,S.B.E). CAFRAL- Center for Advanced Financial Research And Learning. (2014),
  5. Funds Transfer Pricing In Banks, İndia: Promoted by Reserve Bank of İndia, June 2014, s.1-7 CASTAGNA Antonio & FEDE Francesco. (2013). Measuring and Managing Liquidity Risk, John Wiley & Sons, West Sussex, United Kingdom, s.468-470
  6. ÇANAKÇI, Mehmet. & TUNALI, Halil.,(2018). İslami Bankacılık Sektöründe Likidite Riski Unsurlarını Belirleyen Esaslar, Akademik Araştırmalar ve Çalışmalar Dergisi, 10(18), s.94-95
  7. DEDE, Kenan (2017). Katılım Bankalarında Hazine Ürünleri ve Sermaye Piyasası Uygulamaları, İstanbul:
  8. TKBB Yayınları, Yayın No:5, s.16 DİMİTRİU Caracota Maria & OACA Cristina Sorina,.(2010).
  9. Funds Transfer Pricing in Banking, Economia. Seria Management, 13,(1) 2010, s.122 http://www.management. ase.ro/ reveconomia / 2010-1/11.pdf (Erişim:26.12.2020).
  10. DİNÇ, Yusuf. (2017). Katılım Bankalarında Havuzlar ve Birim Hesap Değeri; Vade Uyumsuzluğu ve Fon Kullandırımı Üzerine Öneriler, Bankacılık ve Sermaye Piyasası Araştırmaları Dergisi, 1 (2), s.9-21
  11. EKEN, Hasan Mehmet & ÖZTÜRK Nurettin. (2019). “Finans Teorisi Kapsamında Katılım Bankacılığı ve Yeniden Yapılanma Önerisi”, Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 4 (1) s.46-62
  12. GÖKÇE, Ahmet Salih.(2016). “Katılım Bankacılığında Kaynak Maliyeti ve Fiyatlama İlişkisi”, (Yüksek Lisans Tezi, İstanbul Ticaret Üniversitesi). GÜLER, Ercüment.(2016). Türk Bankacılık Sisteminde Mevduat Faizi Değişimlerinin Katılma Fonları Üzerindeki Etkisi ve Likidite Riski Yönetimi, Finansal Araştırmalar ve Çalışmalar Dergisi, 8(15), s.385-412 ZAMİR İkbal ve MİRAKHOR Abbas, (2014).
  13. Ekonomik Gelişim ve İslami Finans, İstanbul:
  14. Borsa İstanbul Yayınları.
  15. KALAYCI, İrfan.(2013). Katılım Bankacılığı: Mali Kesimde Nasıl Bir Seçenek?, Uluslararası Yönetim İktisat ve İşletme Dergisi, 9 (19), s.51-74
  16. KARACA Süleyman Serdar, EKŞİ İbrahim Halil & ALTEMUR Necati, “Türkiye’deki Katılım Bankalarının Etkinlik Analizi” Gümüşhane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 10(2), 280-290
  17. KAYA, Ferudun.(2017). Bankacılık Giriş ve İlkeler