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  3. Activity Based Costing in Financial Institutions: ABC In Financial Institutions 2nd edition

Activity Based Costing in Financial Institutions: ABC In Financial Institutions 2nd edition, 2nd edition

  • Julie Mabberley

Published by FT Press (September 29th 1998) - Copyright © 1999

2nd edition

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Overview

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.

Table of contents

(NOTE: Each chapter begins with an Introduction and concludes with a Summary.)

List of Figures.


List of Table.


Acknowledgements.


Foreword.


An Introduction to Activity-based Costing in Support of Value-based Management.

In Search of Shareholder Value. Value-based Management. Using Activity-based Costing to Support Value-based Management. Applying Activity-Based Costing to Financial Institutions. Structure and Content.



1. Using Activity-based Information.

Focusing on Shareholder Value. Value-based Management. Use of Activity-based Information.



2. Understanding the Mechanics of Activity-based Costing Introduction.

Defining an Activity Dictionary. Assigning Costs to Activities. Linking Activities to Cost Objects. Calculating contribution. Reporting value.

3. An Approach to Implementing an Activity-based Information System. @AHEADS Initiate the project. Define Data Components. Collect the Data. Develop an Activity-based Information System. Assemble Activity-based. Information. Use the Information.



4. Agreeing Activities.

Definition of Activity Dictionary. Analyzing Activities. Practical Problems.



5. Determining Cost Drivers and Activity Measures.

Defining Cost Drivers. Identifying Activity Measures.



6. Calculating Costs and Revenues.

Cost Types. Assigning Costs to Activities. Reviewing Revenue. Time Frames. Totals and Sub-totals.



7. Using Activity-based Costing for Strategic Value Management.

Determining Strategic Direction. Strategic-value Drivers. Case Study: North European Bank. Appendix. North European Bank.



8. Using Activity-based Costing for Product Costing.

Product Profitability. Key Issues. The Relevance of Product . Costing. Product Costing in Practice. Case Study: Parker Bank. Appendix: Parker Bank.



9. Using Activity-based Costing for Customer Profitability.

Defining Customers and Customer groups. Importance of Interrelationships. Customer Profitability in Practice. Case Study: Platinum Bank. Appendix: Platinum Bank.



10. Using Activity-based Costing for Activity-based Management.

Cost reduction Initiatives. Operational Cost Management. Activity-based budgeting. Performance Management. Case Study: Imperial Insurance. Appendix: Imperial Insurance.



Glossary.


Index.

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