Banking practice has shown that risk is better controlled in a centralized system, as opposed to profit, whose size and scale is better controlled in a decentralized system, which includes its tracking on the centers of responsibility. In this context, the authors developed a model of coverage...

Present a case study comes to confirm theoretical suppositions formulated by the authors, which asserts that in commercial banks we can determine internal cession price using mathematical methods – like the offered by matrix system of linear programming.