УКР РУС ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

 PUBLISHER

INZHEK PUBLISHING HOUSE (KHARKIV, UKRAINE)

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №2-2015

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

47

Section: Management and Marketing
UDC 651.471
Mysaka G. V., Shmidt A. O.
Reporting of Loyalty Programs for Customers Stimulation by Banking Institutions (p. 288 - 295)

The article is aimed at studying the peculiarities of reporting of customer loyalty programs in banking institutions and substantiating ways for its improvement in the terms of using the international financial reporting standards. On the basis of structuring the factors influencing the methodology of loyalty programs reporting, four main types of programs that are implemented by domestic banks have been allocated, and the order of reflecting them in reporting has been systematized. The influence of the application of each type of the programs on the bank's financial statements has been studied. Also a list of required changes in accounting policies and internal regulations of bank has been proposed in order to improve the efficiency of loyalty programs reporting. A further direction of research can be adjusting the methodology for reporting of diversified loyalty programs in accordance with requirements of international financial reporting standards, Plan of accounts in the banks of Ukraine, Instruction on its implementation and other normative acts of the National Bank of Ukraine.
Keywords: bank operations, marketing, customers stimulation, customer loyalty programs, accounting, international financial reporting standards (IFRS)
Tabl.: 4. Bibl.: 14.

Mysaka Ganna V. – Candidate of Sciences (Economics), Associate Professor, Lecturer, Department of Accounting and Audit, Taras Shevchenko National University of Kyiv (60 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]
Shmidt Alina O. – Graduate Student, Taras Shevchenko National University of Kyiv (60 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 119

Download article (pdf) -

Reference to this article:
Mysaka, Ganna V., and Shmidt, Alina O. (2015) “Reporting of Loyalty Programs for Customers Stimulation by Banking Institutions.” Business Inform 2:288–295.


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 |

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

Journal «Economics of Development»

  © Business Inform, 1992 - 2020 The site and its metadata are licensed under CC BY-SA. Write to webmaster