지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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초록· 키워드
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The competitive environment in the commercial banking industry has made it very difficult to increase revenue and market share that is sufficient in growth and maximizing shareholder’s wealth. The only way to control expenses is to have a better understanding of how certain products and how they are setup to contribute to overall expenses in day to day operation of the commercial bank. Activity?based costing will give bank managers a greater understanding of the true cost and profitability of all transactions in daily processes in the commercial banks. I research study shows the profitability of the loan Activity?Based Costing. And needs of cost management is increasing in management and so, it is necessary that to change the costing system.
목차
Abstract
INTRODUCTION
THEORETICAL FRAMEWORK FOR THE PRODUCT COSTING
CONCLUSION
REFERENCES
참고문헌 (11)
참고문헌 신청
Blake, J. / 1996 / Consumption Profile Costing: An enhancement to Activity Based / Bank Cost and Management Accounting :5~43
Jordi Caresys / 2008 / Costing the banking services: A management accounting approach / Journal of Money, Investment and Banking :34~51
Helmi, M / 1996 / Activity based costing in banking: a big challenge :5~19
Kimball, R. / 1997 / Innovations in performance measurement in banking / New England Economic Review :23~38
Miller, A. / Implementing activity based management in daily operations / John Wiley and Sons, Inc
Jordi Caresys / 2008 / Costing the banking services: A management accounting approach / Journal of Money, Investment and Banking :34~51
Helmi, M / 1996 / Activity based costing in banking: a big challenge :5~19
Kimball, R. / 1997 / Innovations in performance measurement in banking / New England Economic Review :23~38
Miller, A. / Implementing activity based management in daily operations / John Wiley and Sons, Inc
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UCI(KEPA) : I410-ECN-0101-2014-320-002730787