| Summary: | 碩士 === 世新大學 === 資訊管理學研究所(含碩專班) === 100 === In the age of nano-profits, the operation and management model of banks have been challenged. There are various points of concern for banks; the increased competitiveness in the landscape; the necessity for product differentiation; and the differentiation and saturation of channels. Customers are also becoming more aware and selective in products, which inevitably results in increased costs. During a market like this, the concept of cost management becomes paramount.
Traditional cost management methodologies cannot track cost accurately since traditional systems are segmented throughout different business units, often leading to errors of misinformation. Activity-Based Costing offers three functionalities over traditional systems: associating costs with activities, associating costs with cost objects, and data mining for information. The aim of this thesis will be in depth case studies within the banking industry to provide a framework for the adoption of Activity-Based Costing and formulate cost management advice based on the research. Furthermore, the thesis will incorporate Activity-Based Management to analyze management methodologies and offer a framework to improve efficiency and streamline human resource management. Ultimately, the thesis will aim to help the banks in question find and create the key to value creation.
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