Організаційні аспекти та система обліку депозитних операцій комерційних банків
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Файли
Дата
2017
Автори
Джулій, Л.В.
Грицаюк, М.
Dzhuliy, L.V.
Gritsayuk, M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
Розглянуто сутність депозитних операцій та механізм відкриття депозитних рахунків банками, проаналізовано
обсяги залучення депозитних ресурсів, охарактеризовано їх основні види, обґрунтовано взаємозв’язок депозитних і
кредитних операцій банку. Висвітлено чинну систему обліку депозитних операцій комерційних банків як основу
інформаційного забезпечення обґрунтованих управлінських рішень щодо формування ресурсної системи банку.
The article deals with the understanding and generalization of economic security, as a state entity. It is examined the possible options for grouping functional components of economic security, according to the research field. It has been generalized the understanding of the concept of economic security as a situation which characterizes the state resources, opportunities, threats, protection, balance, development and others. It is proved that the process of formation of functional components depends on the research directions. The generalization of functional components depending on analytical needs has been conducted. It is determined the actuality of research information and legal functional component of economic security. It is proposed the investigation of the components according to the security needs of financial condition and its stability. It is emphasized on safety direction of formation of costs indicators, revenues and financial results. It is highlighted the feasibility of studying resource security components in terms of its parameters. It is recommended to study the social component of economic security in terms of resource-efficient approach to the needs of economic analysis.
The article deals with the understanding and generalization of economic security, as a state entity. It is examined the possible options for grouping functional components of economic security, according to the research field. It has been generalized the understanding of the concept of economic security as a situation which characterizes the state resources, opportunities, threats, protection, balance, development and others. It is proved that the process of formation of functional components depends on the research directions. The generalization of functional components depending on analytical needs has been conducted. It is determined the actuality of research information and legal functional component of economic security. It is proposed the investigation of the components according to the security needs of financial condition and its stability. It is emphasized on safety direction of formation of costs indicators, revenues and financial results. It is highlighted the feasibility of studying resource security components in terms of its parameters. It is recommended to study the social component of economic security in terms of resource-efficient approach to the needs of economic analysis.
Опис
Ключові слова
депозитні операції, строкові депозити, ресурси банку, система обліку, functional components, state resources, opportunity, security status, threat, development
Бібліографічний опис
Джулій, Л.В. Оцінка системи комплаєнс як напряму діяльності служби внутрішнього аудиту банку [Текст] / Л. В. Джулій, О. Я. Подокопна // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 3, т. 1. – С. 127-130.