IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v3y2000iq3p45-71.html
   My bibliography  Save this article

Appréciation du système de coûts bancaires: plaidoyer pour l'adoption d'un réseau d'analyse basé sur les activités

Author

Listed:
  • Christophe Godowski

    (Université d'Aix-Marseille 3)

Abstract

The goal of this paper is to appreciate the current cost system in bank thanks to a comparative study between the cost system and the production system, model of real operating. The lack of consistency has driven banks to the conclusion that the net of charge analysis needs to be changed. To improve consistency, the ABC/ABM method is particulary interesting. The survey of literature on the implementation of method ABC/ABM in bank shows the interest but it's necessary for financial institutions to adopt a consistent application with production system.

Suggested Citation

  • Christophe Godowski, 2000. "Appréciation du système de coûts bancaires: plaidoyer pour l'adoption d'un réseau d'analyse basé sur les activités," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 45-71, September.
  • Handle: RePEc:dij:revfcs:v:3:y:2000:i:q3:p:45-71
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/033071.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Boris P. Pesek, 1970. "Bank's Supply Function and the Equilibrium Quantity of Money," Canadian Journal of Economics, Canadian Economics Association, vol. 3(3), pages 357-385, August.
    2. Richard B. Chase, 1981. "The Customer Contact Approach to Services: Theoretical Bases and Practical Extensions," Operations Research, INFORMS, vol. 29(4), pages 698-706, August.
    3. Clark, Jeffrey A, 1984. "Estimation of Economies of Scale in Banking Using a Generalized Functional Form," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 16(1), pages 53-68, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le Contrôle De Gestion Des Entreprises De Services. Une Enquête Sur L'État Des Pratiques," Post-Print halshs-00584624, HAL.
    2. Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 4(3), pages 89-121, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Allen N. Berger & David B. Humphrey, 1994. "Bank scale economies, mergers, concentration, and efficiency: the U.S. experience," Finance and Economics Discussion Series 94-23, Board of Governors of the Federal Reserve System (U.S.).
    2. David Opresnik & Maurizio Fiasché & Marco Taisch & Manuel Hirsch, 0. "An evolving fuzzy inference system for extraction of rule set for planning a product–service strategy," Information Technology and Management, Springer, vol. 0, pages 1-17.
    3. Allen N. Berger & David B. Humphrey, 1992. "Measurement and Efficiency Issues in Commercial Banking," NBER Chapters, in: Output Measurement in the Service Sectors, pages 245-300, National Bureau of Economic Research, Inc.
    4. Ryan W. Buell & Michael I. Norton, 2011. "The Labor Illusion: How Operational Transparency Increases Perceived Value," Management Science, INFORMS, vol. 57(9), pages 1564-1579, February.
    5. Yee, Rachel W.Y. & Guo, Yujuan & Yeung, Andy C.L., 2015. "Being close or being happy? The relative impact of work relationship and job satisfaction on service quality," International Journal of Production Economics, Elsevier, vol. 169(C), pages 391-400.
    6. Ogundari, Kolawole, 2021. "A systematic review of statistical methods for estimating an education production function," MPRA Paper 105283, University Library of Munich, Germany.
    7. Scheffel, Eric, 2008. "A Credit-Banking Explanation of the Equity Premium, Term Premium, and Risk-Free Rate Puzzles," Cardiff Economics Working Papers E2008/30, Cardiff University, Cardiff Business School, Economics Section.
    8. Konopielko, Lukasz, 1997. "A Note on Polish Bank Consolidation," Journal of Comparative Economics, Elsevier, vol. 25(3), pages 441-447, December.
    9. Szilárd Benk & Max Gillman & Michal Kejak, 2008. "Money Velocity in an Endogenous Growth Business Cycle with Credit Shocks," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 40(6), pages 1281-1293, September.
    10. Scheffel, Eric, 2008. "Consumption Velocity in a Cash Costly-Credit Model," Cardiff Economics Working Papers E2008/31, Cardiff University, Cardiff Business School, Economics Section.
    11. Jue Chen & Jingjing Guan & Jing Xu & Cecile Clergeau, 2018. "Constructing the green supply chain for rural tourism in China," Post-Print hal-03714363, HAL.
    12. Yee, Rachel W.Y. & Yeung, Andy C.L. & Cheng, T.C.E., 2011. "The service-profit chain: An empirical analysis in high-contact service industries," International Journal of Production Economics, Elsevier, vol. 130(2), pages 236-245, April.
    13. Benk, Szilárd & Gillman, Max & Kejak, Michal, 2010. "A banking explanation of the US velocity of money: 1919-2004," Journal of Economic Dynamics and Control, Elsevier, vol. 34(4), pages 765-779, April.
    14. Karafolas, S. & Mantakas, G., 1996. "A note on cost structure and economies of scale in Greek banking," Journal of Banking & Finance, Elsevier, vol. 20(2), pages 377-387, March.
    15. Asif Razzaq & Rabia Nazir & Fareeha Adil, 2020. "Dynamic Relationship among Tax Evasion, Control over Corruption and Political Accountability: A Case Study of Pakistan," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 256-261.
    16. Franco Mara & Meneses Raquel, 2020. "The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 10(1), pages 56-73, May.
    17. Kevin Greenidge & Wendell Mcclean, 2000. "The impact of regulatory measures on commercial bank interest rates: A micro analysis of the Barbados case," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(3), pages 544-556, August.
    18. Gillman Max, 2020. "The welfare cost of inflation with banking time," The B.E. Journal of Macroeconomics, De Gruyter, vol. 20(1), pages 1-20, January.
    19. Chowdhury, Sanjib & Miles, Grant, 2006. "Customer-induced uncertainty in predicting organizational design: Empirical evidence challenging the service versus manufacturing dichotomy," Journal of Business Research, Elsevier, vol. 59(1), pages 121-129, January.
    20. Benk, Szil rd & Gillman, Max & Kejak, Michal, 2008. "US Volatility Cycles of Output and Inflation, 1919-2004: A Money and Banking Approach to a Puzzle," Cardiff Economics Working Papers E2008/28, Cardiff University, Cardiff Business School, Economics Section.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:3:y:2000:i:q3:p:45-71. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.