Beskrivelse
Activity-based Costing in Financial Institutions examines the increased pressures on profitability faced by financial institutions and provides techniques and tools that can bring about significant changes in management behavior by focusing attention on expenditure patterns and operational processess. This book, now in second edition, introduces strategic value enhancement and considers how Activity-based techniques can support this. It includes: * a review of the different uses of Activity-based Costing within financial institutions, including the problems most frequently encountered. * a focus on strategic value management which identifies the principal uses of Activity-based Costing and relates them to different types of financial institution * the mechanics of calculating Activity-based costs * an approach to implementing an Activity-based information system through 24 basic steps grouped into 6 broad phases. With case studies, tables and chapter summaries running thriughout, Activity-based Costing in Financial Institutions provides the means to understanding the behavior of all costs within an organization and explains how these costs can be managed more effectively.
