# Development

- Canonical URL: https://www.gerhardmerk.de/development
- Post ID: 593829
- Modified: 2023-07-25T21:00:26+00:00
- Language: en

## Definition

At a bank, a working group generally concerned with bringing the institution's services to its clientele in a better and more cost-effective manner. SFAS 2 defines development as "the translation of research results or other knowledge into a plan or design for a new product or process, or an improvement of an existing product or process, whether intended for use or sale. - See Research. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1
