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Using fund transfer pricing for comparing financial performance among business units

Bicudo de Castro, Vincent 2014, Using fund transfer pricing for comparing financial performance among business units, Journal of performance management, vol. 25, no. 3, pp. 11-21.

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Title Using fund transfer pricing for comparing financial performance among business units
Author(s) Bicudo de Castro, VincentORCID iD for Bicudo de Castro, Vincent orcid.org/0000-0002-1453-6733
Journal name Journal of performance management
Volume number 25
Issue number 3
Start page 11
End page 21
Total pages 11
Publisher Association for Management Information in Financial Services
Place of publication Atlanta, Ga.
Publication date 2014
ISSN 1949-971X
Summary This study aims to demonstrate by a simplified analysis how fund transfer pricing can be used to measure financial performance taking into account the flow of resources in a bank with only two branches. The present study was developed in three sections. The first section provides information regarding fund transfer pricing and its characteristics. This is followed by a section with an analysis demonstrating how fund transfer pricing can assist top management to evaluate financial performance in a financial institutions with only two business units. Finally, the third section has the concluding remarks about the benefits and limitations of the use of fund transfer pricing. This study uses a simple version of fund transfer pricing system to address a further complex problem which is the exchange of services among business units in a decentralized organization. The analysis has shown how fund transfer pricing can be used to manage a bank, directing the efforts of branch managers.
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 900101 Finance Services
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Association for Management Information in Financial Services
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30071106

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.