Fund Transfer Pricing (FTP) Interpretation, Digitisation and Accounting Structure in Banks From the Perspective of Sustainability and Digitalisation

Teoman Tağtekin

Makale detayları

Fund Transfer Pricing (FTP) Interpretation, Digitisation and Accounting Structure in Banks From the Perspective of Sustainability and Digitalisation

Yazarlar:

Teoman Tağtekin

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Banka Yönetimi | Ticari Bankacılık

Dergi:

Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 2, pp.152-175

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001354768

pISSN:

2148-4090

Anahtar kelimeler:

Özet:

 In the fight against climate change, which is one of the side effects of development, and the negative consequences it causes, the financial sector continues its activities by developing innovative products with the digital opportunities offered by sustainability and technological opportunities. In order to minimise funding costs and maximise income and related profitability, the banks, which are important players in the sector, use a method such as Funds Transfer Pricing FTP in an optimised way, which is a necessary tool for successful management. In this context, in this study, the classical FTP application is interpreted from the perspective of sustainability and digitalisation, and more realistic objective evaluation is made by quantifying the results with alternative approaches. In addition to the preparation of the results in the form of a report card, accounting examples are included in order to be displayed in the financial statements.

 In the fight against climate change, which is one of the side effects of development, and the negative consequences it causes, the financial sector continues its activities by developing innovative products with the digital opportunities offered by sustainability and technological opportunities. In order to minimise funding costs and maximise income and related profitability, the banks, which are important players in the sector, use a method such as Funds Transfer Pricing FTP in an optimised way, which is a necessary tool for successful management. In this context, in this study, the classical FTP application is interpreted from the perspective of sustainability and digitalisation, and more realistic objective evaluation is made by quantifying the results with alternative approaches. In addition to the preparation of the results in the form of a report card, accounting examples are included in order to be displayed in the financial statements.

 In the fight against climate change, which is one of the side effects of development, and the negative consequences it causes, the financial sector continues its activities by developing innovative products with the digital opportunities offered by sustainability and technological opportunities. In order to minimise funding costs and maximise income and related profitability, the banks, which are important players in the sector, use a method such as Funds Transfer Pricing FTP in an optimised way, which is a necessary tool for successful management. In this context, in this study, the classical FTP application is interpreted from the perspective of sustainability and digitalisation, and more realistic objective evaluation is made by quantifying the results with alternative approaches. In addition to the preparation of the results in the form of a report card, accounting examples are included in order to be displayed in the financial statements.

 Gelişmişliğin yan etkilerinden biri olan iklim değişikliği ve neden olduğu olumsuz sonuçlarla mücadelede sürdürülebilirlik ve teknolojik imkanların sunduğu dijital fırsatlar ile finans sektörü inovatif ürünler geliştirerek faaliyetlerini devam ettirmektedir. Sektörün önemli oyuncusu bankaların bu olgular dahilinde fonlama maliyetlerini minimize edip, gelir ve buna bağlı karlılığı da maksimize etmek adına Fon Transfer Fiyatlaması- FTF gibi bir yöntemi optimize edilmiş şekilde kullanıyor olması başarılı bir yönetim için gerekli bir araçtır. Bu bağlamda çalışmada klasik FTF uygulaması, sürdürülebilirlik ve dijitalleşme perspektifinden yorumlanıp, alternatif yaklaşımlar ile sonuçlar sayısallaştırılarak daha gerçekçi objektif değerlendirme yapılmıştır. Sonuçların karne tarzında hazırlanmasının yanı sıra finansal tablolarda da gösteriminin gerçekleşmesi adına muhasebeleştirme örneklerine yer verilmiştir.

Makale detayları

Fund Transfer Pricing (FTP) Interpretation, Digitisation and Accounting Structure in Banks From the Perspective of Sustainability and Digitalisation

Yazarlar:

Teoman Tağtekin

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Banka Yönetimi | Ticari Bankacılık

Dergi:

Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 2, pp.152-175

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001354768

pISSN:

2148-4090

Digitalisation

Sustainability

Fund Transfer Pricing FTFDijitalleşme

Sürdürülebilirlik

Fon Transfer Fiyatlaması FTF

Sayı

Makale detayları

Fund Transfer Pricing (FTP) Interpretation, Digitisation and Accounting Structure in Banks From the Perspective of Sustainability and Digitalisation

Yazarlar: Teoman Tağtekin

Yayıncı: Ankara Hacı Bayram Veli University

Ana Başlıklar: Banka Yönetimi | Ticari Bankacılık

Dergi: Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 2, pp.152-175

Belge Tipi: Makale

Yayın Tarihi: 7/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001354768

pISSN: 2148-4090

Digitalisation

Sustainability

Fund Transfer Pricing FTFDijitalleşme

Sürdürülebilirlik

Fon Transfer Fiyatlaması FTF

Sayı

Yazarlar:

Teoman Tağtekin

Yayıncı:

Ankara Hacı Bayram Veli University

Ana Başlıklar:

Banka Yönetimi | Ticari Bankacılık

Dergi:

Bankacılık ve Finansal Araştırmalar Dergisi Vol.12 Issue 2, pp.152-175

Belge Tipi:

Makale

Yayın Tarihi:

7/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001354768

pISSN:

2148-4090