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The internal issues management of banking profitability on centers of liability

Ioan Nistor and Grigore Lupulescu
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Ioan Nistor: Babes-Bolyai University Cluj-Napoca
Grigore Lupulescu: Titu Maiorescu University, Bucharest

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 9, 37-44

Abstract: Banking practice has shown that risk is better controlled in a centralized system, as opposed to profit, whose size and scale is better controlled in a decentralized system, which includes its tracking on the centers of responsibility. In this context, the authors developed a model of coverage and placement of deficit and surplus of resources and redistribution of income and expenses arising from these transactions between profit centers.

Keywords: banking profitability; centers of liability; profit centers; risk (search for similar items in EconPapers)
JEL-codes: E51 E58 G21 (search for similar items in EconPapers)
Date: 2009
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