文章基本信息

标题：Development and Introduction of Banking Products: Accounting Aspect
本地全文：下载
作者：Andriy Melikhov ; Mykhailo Yukhnenko ; Oksana Bieliakova 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：2
页码：1-5
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The discussed approach to the definition of banking engineering allowed us to describe its progress taking into account the features of the formation of the cost of an innovative banking product. So, we determined the main stages of banking engineering (collection and processing of information, development, legal protection, implementation, evaluation of results). In accordance with the developed scheme for each of the listed stages of banking engineering, except for the last and partial second last, the bank bears the costs that form the cost of the innovative banking product. At the implementation stage, when the product is essentially implemented, the bank is actively resorting to marketing measures, the main of which is the conduct of promotional actions. These costs are already recognized as expenses of the period. In addition, at the stage of evaluation of the results, the actual cost of this product is already formed, so the costs incurred in this time interval should already be included in the cost of the reporting period and be taken into account when determining the financial result..
关键词：Banking Product;Innovation;Accounting and Analytical Support;Banking Engineering;Management Mechanis