DEVELOPMENT OF ACCOUNTING MODEL COMPREHEND VALUE OF CUSTOMERS PORTFOLIO
DEVELOPMENT OF ACCOUNTING MODEL COMPREHEND VALUE OF CUSTOMERS PORTFOLIO

Summary/Abstract: Modern profitability management model is based on managing accounting profitability of company customer’s investment portfolio. However, having in consideration those professional and legal regulatory rules prevents recognition of customer’s portfolio value in assets of balancesheet, we are forced to find solution for this problem. Thus, we have developed accounting model for coverage of generated investment and effects of those investments on value of customer’s portfolio within offbalance sheet records. Developed model has been tested through different scenarios and proved its practical applicability.

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