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


  • Christophe Godowski

    () (Université d'Aix-Marseille 3)


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,, vol. 3(3), pages 45-71, September.
  • Handle: RePEc:dij:revfcs:v:3:y:2000:i:q3:p:45-71

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    References listed on IDEAS

    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.
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    Cited by:

    1. 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,, vol. 4(3), pages 89-121, September.
    2. 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.


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