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- Title
Implementing Activity-Based Costing in the Banking Industry.
- Authors
Witherite, Jeffrey; Kim, Il-woon
- Abstract
The article focuses on the benefits and obstacles to implementing activity-based costing (ABC) in the banking industry in the U.S. The system is widely recognized as a superior method for allocating overhead costs. Any firm considering an ABC system implementation should assess issues such as disagreement by managers over cost allocations and age of costing system. One of the steps to be taken in designing the system is the identification of activities related to the products of the company.
- Subjects
UNITED States; ACTIVITY-based costing; BANKING industry; COST allocation; OVERHEAD costs
- Publication
Bank Accounting & Finance (08943958), 2006, Vol 19, Issue 3, p29
- ISSN
0894-3958
- Publication type
Article