Český finanční a účetní časopis 2013(4):200-204 | DOI: 10.18267/j.cfuc.368

Internal Company Bank

Miroslav Brabec
Ing. Miroslav Brabec. - odborný asistent; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <brabecm@vse.cz>.

Due to difficult conditions having effect on internal bank operations, at present in form of payment institution only, which they occurred as a result of stricter stipulations contained in Act no. 284/2009 Coll., the Law of Payments, is now appearing a new way to use this internal value management tool back to its original purpose, which is the strengthening the financial discipline and responsibility in the direction of internal departments in a decentralized organizational and economic structure.

Keywords: Internal bank; Responsibility management; Organizational and economic structure.
JEL classification: M41

Published: December 1, 2013  Show citation

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Brabec, M. (2013). Internal Company Bank. Czech Financial and Accounting Journal, 2013(4), 200-204. doi: 10.18267/j.cfuc.368
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    References

    1. Král, B. aj. (2010): Manažerské účetnictví. Praha, Management Press, 2010.

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