A Case Study on a Bank with Activity-Based Costing and Management
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 a...
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ndltd-TW-100SHU053960822015-10-13T21:17:10Z http://ndltd.ncl.edu.tw/handle/73110372757355389938 A Case Study on a Bank with Activity-Based Costing and Management 作業基礎成本制與管理於個案銀行之探討 Yi-Wen Liu 劉怡妏 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. none none 廖鴻圖 吳聲昌 2012 學位論文 ; thesis 79 zh-TW |
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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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none Yi-Wen Liu 劉怡妏 |
author |
Yi-Wen Liu 劉怡妏 |
spellingShingle |
Yi-Wen Liu 劉怡妏 A Case Study on a Bank with Activity-Based Costing and Management |
author_sort |
Yi-Wen Liu |
title |
A Case Study on a Bank with Activity-Based Costing and Management |
title_short |
A Case Study on a Bank with Activity-Based Costing and Management |
title_full |
A Case Study on a Bank with Activity-Based Costing and Management |
title_fullStr |
A Case Study on a Bank with Activity-Based Costing and Management |
title_full_unstemmed |
A Case Study on a Bank with Activity-Based Costing and Management |
title_sort |
case study on a bank with activity-based costing and management |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/73110372757355389938 |
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