期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2010
卷号：XIX
期号：01
页码：607-607–612
出版社：University of Oradea
摘要：Through this work I wanted to present the structure and the emphasis on the key accounts operations on operating assets, mentioning that only the most important accounts or those by which accounting operations may be more widespread have been given. Operational assets are those parts of balance with which the credit institution normally operates and by which, along with the operating liabilities, the basic credit institution activity is accomplished. Operational assets are revenue-generating operations in the credit institutions, with their help the bank resources are used in different interest-bearing assets to maximize the profit and to reduce the risk margin, mainly aimed at reducing losses. By both the theoretical approach and by describing the aspects of the operating assets, the survey presents with particular importance of these revenue-generating operations in the credit institutions, and identifies major issues to be taken into account by the credit institution in order to use various resources interest-bearing assets to optimize profit margins and to reduce risk, having as main objective to reduce losses.
