15. , . 16. , . . , 17. . « 18. , 2007. 671 . / . , , 2012. 150 . / . . . , . , 2011. 251 . 9000 , . . 2011. . », 2005. 256 . . 4. , .: - : .: , . . 5-12. : . . / - // . . . .: .: - Y. E. Gupanova THE METHODOLOGY OF CUSTOMS SERVICES QUALITY MANAGEMENT AS THE BASE OF CUSTOMS ACTIVITY IMPRONEMENT This article is represented the investigation of the essence and basic components of the customs services quality management methodology and the determination of each element role in customs services quality management system. Offers on the such system development are formulated. Key words: methodology of quality management, customs service, customs services quality management system, quality management methods and principles. 336.763: 336.713 . , . , , ) . , ., (4872) 33-24-80, kca.kuznetsov@yandex.ru , . : , , , . , . , , , , .1, , , [1, 2]. 692 - - - . 1. . – = F( , – ». ), « », .2 + : 3. , > (1) – .1 . , - . . (2) call: > call + 693 . (3) ) call ) ) . 2. : – - call, put: > put + : > : + . . (4) (5) > . (6) : > + + + – + + 2> + PUT + , + + , . + + – 694 + + + CALL + 1, (7) + + (8): + (8) - – – call, , – – , , , – CALL – , put, – , put, 2– – – , , put, call, – – – call, – – , put ) ) ) . 3. « (8) (8) : put, » . - « , » 695 PUT – , . , – - 1– . , 15%, (1), , , 13 . (1). , - . 1. 2. . 17- . « . » 3 1996 S. Kuznetsov ACCOUNTING FOR TRANSACTIONS WITH SECURITIES IN FINANCIAL COMMERCIAL BANK MODELS We consider the specification of the financial model of a commercial bank in the implementation of operations with securities, an analytical form of the model. Keywords: securities, commercial bank, securities transactions, the financial model. 005.5 – 027.31 . , (89192637492), , , « , . , – ., golovina_t78@mail.ru, ») , , - . . : , , - , . , 696 . , , , -