Применение трансфертного ценообразования для балансировки ресурсов коммерческого банка: опыт Банка "Санкт-Петербург" (учебный кейс)

Вестник Санкт-Петербургского университета. Серия 8. Менеджмент. 2018. Т. 17. № 1. С. 118–142.

Makarova O., Пустовалова Т. А.

This case studies a question of allocating responsibilities for balance sheet risk management between
bank divisions. Taking deposits and lending credits to its clients, сommercial banks face
various types of risks caused by asymmetric resources. Abilities to apply transfer pricing correctly
plays an important role in successful control and risk management, in balanced work of
bank divisions and fi nancial results improvement. Th e case is based on practical experience of
a high-street Russian commercial bank and replicates discussion between bank managers at the
bank Asset and Liability Committee meeting (ALCO). An important focus of this discussion is
application of funds transfer pricing (FTP) system in managing divisions. Raised confl ict between
divisional interests and goals of Treasury is widely described in the case study. Сase study
analysis sets the following objectives: to demonstrate place and role of funds transfer pricing
system in bank management process, consider various options of FTP system implementation,
analyze their advantages and disadvantages, show the particular importance of this system in
managing bank’s balance risks, understand the high-street bank organizational structure and
the mechanism of interaction between its units. Currently, this case study is used in teaching the
course “Banking Management” and it is recommended for students of undergraduate and graduate
programs. Students got an opportunity to analyze advantages and disadvantages of the new
system off ered in case, complexity and interrelationships of interests of various bank structural
divisions in managing process and to understand the complex process of introducing changes
in a high-street commercial bank. Th e case study enables students to understand how to use
transfer pricing system to balance resources between departments, how to recognize and manage
balance sheet risks.
Keywords: high-street bank, assets and liabilities management, balance sheet risks, transfer price,
funds transfer pricing system, liquidity management, managing divisions, performance management.

Keywords: управление ликвидностью, коммерческий банк, эффективность деятельности, liquidity management, управление активами и пассивами, performance management, transfer price, трансфертная цена, managing divisions, funds transfer pricing system, balance sheet risks, assets and liabilities management, high-street bank, управление подразделениями, система трансфертного ценообразования, балансовые риски