Role of Management Accounting Methods in Managing Foreign Reserves: Proposed Model

The research paper discusses the specificity of investing foreign reserves in central banks, and although they are primarily non-profit institutions, this does not mean investing in losing financial instruments or with low financial returns, while it is possible to invest in other financial instruments that achieve higher returns with the same level of risks, in an appropriate way. With the development of the role of central banks and the growth of global financial markets. The study aims to analyze the role of management accounting methods in improving the management of foreign reserves and to present a proposed model for evaluating investment decisions at the level of investment portfolios. The main hypothesis of the research states that the use of management accounting techniques contributes to providing appropriate information that will help management in making decisions regarding the management of foreign reserves. It is possible to compare investment decisions based on analysis of interest rate data and the maturity period for financial instruments, bonds, and treasury transfers, in addition to deposits.