| Tekijä: | GLOGOVSEK, J. |
| Otsikko: | Obracun poslovanja v bankah kot instrument strateskega vodenja s kontrolingom |
| Lehti: | Bancni vestnik
1993 : VOL. 42:3, p. 21-27 |
| Asiasana: | BANKS COMPANY PERFORMANCE PERFORMANCE MEASUREMENT STRATEGIC MANAGEMENT COST ACCOUNTING PROFIT AND LOSS ACCOUNTS PROFIT AND LOSS ACCOUNTS |
| Kieli: | slv |
| Tiivistelmä: | In his article the author deals with statements of accounts of banks with the sole purpose of promoting a modern way of analysing a bank, which is, in fact, nothing but a special kind of a business enterprise.This simply means that banks should not neglect the field of economics, which was considered irrelevant in the past.This is why the article emphasises the role of profit and loss accounts according to profit centers of products the business system. The objective being availability of information on the return, which serves as the basis for the distribution of responsibility within the business enterprise, i.e. a special method called controlling could be used.The question arises as to what comes first the responsibility of individuals or the accounting system.An optimum solution would be if all factors were taken into consideration, if this were not possible then the cost and accounting aspects along with controlling are the most important factors. *=/9 e |
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