БУХГАЛТЕРСЬКИЙ ОБЛІК І АНАЛІЗ ОПЕРАЦІЙ ЗІ СТВОРЕННЯ ТА ВПРОВАДЖЕННЯ ІННОВАЦІЙНИХ БАНКІВСЬКИХ ПРОДУКТІВ

Заводовська, Лілія Анатоліївна; Zavodovska, L.A.

БУХГАЛТЕРСЬКИЙ ОБЛІК І АНАЛІЗ ОПЕРАЦІЙ ЗІ СТВОРЕННЯ ТА ВПРОВАДЖЕННЯ ІННОВАЦІЙНИХ БАНКІВСЬКИХ ПРОДУКТІВ

Заводовська, Лілія Анатоліївна; Zavodovska, L.A.

URI: http://eztuir.ztu.edu.ua/123456789/5925

Дата: 2016

Анотація:

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2016. Дисертація присвячена обґрунтуванню і розробці організаційно-методичних рекомендацій з удосконалення бухгалтерського обліку та аналізу операцій зі створення та впровадження інноваційних банківських продуктів. Уточнено понятійний апарат та запропоновано класифікацію інноваційних банківських продуктів. Удосконалено організаційні положення бухгалтерського обліку операцій з інноваційними банківськими продуктами. Запропоновано методичний підхід до облікового відображення витрат, які виникають в ході операцій з інноваційними продуктами в комерційних банках. Розроблено форми управлінської звітності щодо основних операцій з інноваційними банківськими продуктами для задоволення інформаційних потреб управлінського персоналу. Обґрунтовано методичне забезпечення аналізу потенціалу інноваційних банківських продуктів та ефективності здійснення операцій з ними.

Анотація (англ.):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2016. The thesis is devoted to substantiation and development of organizational and methodological recommendations to improve accounting and analysis of operations for the creation and implementation of innovative banking products. A research object is transactions with innovative products in the accounting system and analysis of commercial bank. The subject of the study is a set of theoretical, organizational and methodological regulations of accounting and analysis of operations with innovative banking products. Having analyzed the current point of view to the definition of "innovation" the author reasonably justified unreasonableness of its assignment to the objects of accounting. It as also justified the main inherent features of innovative banking products that is based on a detailed analysis of the characteristics of financial and banking innovations: 1) the characteristics of goods sold in the banking market; 2) features that take into consideration the requirements of accounting. This allowed to bring the determination of innovative banking product (as a result of intellectual activity of the bank, which received expression in the form of new and / or improved products intended for placing on the market of banking services, focused on better customer satisfaction and obtaining bank income) and structured objects accounting arising from the implementation of banking innovation. It is suggested here the classification of innovative banking products should be done 19 according to the following features: display in balance (balance sheet, off-balance sheet); development mechanism (developed by the Bank, with the assistance of third-party developers); the degree of novelty (newly borrowed); the degree of completion (complete, incomplete); form of protection (trade mark which is registered, which is subject to copyright, which is a commercial secret, for which no method of protection is not used); performance (implemented partly implemented,non-implemented). It is justified approach to banking engineering (as the development and implementation of innovative banking products that meet customer needs and interests of their own banks, which is caused by changes in the external and internal environments of operation), which is taken into account when determining its stages. The mechanisms of development and introduction of innovative products have been displayed that made possible to determine the sequence of formation expenses and the cost of innovative banking products as the basis for improving methodological support of their display. Agreed components of accounting: organization (division of responsibilities reflection of creation and implementation of banking products), methodology (development and implementation of methods for displaying the banking products at all stages of their life cycle) as well as process (ensuring effective use of selected methods of data processing, forms accounting records). In order to eliminate duplication of data components on a regulatory document it is set that the Bank's accounting policies disclosed through methodical and technological component of accounting. The author suggests to accumulate these costs in the accounts section 75 «Іnnovation costs» (groups of accounts defined under banking phases of engineering, analytical accounts offered to build given the Bank's operating segments, responsibility centers, the types of new banking products). These proposals will improve the reliability and completeness of information on transactions with innovative banking products. In terms of ensuring appropriate information for operations management with innovative banking products it is offered to use the package management reporting: IBP 1 «Statement of expenditure by type of innovative banking products and centers of responsibility», IBP 2 «Report on the cost of innovative banking products», IBP 3 «Report deviation of actual to planned cost banking product innovation», IBP 4 «Performance report transactions with innovative banking products». Using these reporting forms allowed the employees of commercial banks to assess the feasibility of implementing of new products. It was established that the analysis of operations with innovative banking products should cover not only the effectiveness analysis, but the analysis of potential banking products, providing a definition of attractive investment products and their implementation. It was proved that evaluate the potential of innovative banking product should be based on a marketing approach that takes into account the benefit of both sides: the product manufacturer and the consumer of the product. On the basis of the advantages and disadvantages of these methods assess the potential of an innovative product, the 20 method of assessing the potential of innovative banking product that allowed to combine methods of peer review, based on a subjective analysis of the market environment experts and compliance needs of users of innovative banking products, and taking into account technical and technological capabilities of the bank given the prospect of further improvement of innovative banking product. In order to develop a common approach to the list of indicators that best allows to analyze the efficiency of operations with innovative banking products, formed a methodical support of this analysis. Also suggested author’s list of economic indicators to analyze the efficiency of funds invested in the development and realization of innovative banking products (rate of return on equity, the financial return on investment, net present value of cash flows, IRR (internal rate of Return, innovative project profitability project).

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