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Using Fund Transfer Pricing as a Performance Measurement System in the Financial Service Industry

Vicente Bicudo de Castro et al.

Management Accounting Frontiers2019https://doi.org/10.52153/prj0404003article
AJG 1
Weight
0.50

What the paper says

As a response to the financial crisis of 2007-2008, financial service industry regulators have commonly requested financial service industry to implement fund transfer pricing (FTP) mechanisms. Despite the importance of the topic as highlighted in the practitioners’ literature since the 2000s, the use of FTP as a performance measurement system has been understudied. To add to our understanding of such mechanisms in the financial service industry, this paper demonstrates, through an analytical model, how FTP can be used as a performance measurement system in financial institutions. More importantly, this paper illustrates how FTP can be used for overcoming the distortions caused due to the transfer of funds between the business units.

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https://doi.org/https://doi.org/10.52153/prj0404003

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@article{vicente2019,
  title        = {{Using Fund Transfer Pricing as a Performance Measurement System in the Financial Service Industry}},
  author       = {Vicente Bicudo de Castro et al.},
  journal      = {Management Accounting Frontiers},
  year         = {2019},
  doi          = {https://doi.org/https://doi.org/10.52153/prj0404003},
}

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Using Fund Transfer Pricing as a Performance Measurement System in the Financial Service Industry

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.38 × 0.4 = 0.15
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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