Papers on "Activity Based Costing Approach" and similar term paper topics

Paper #097914 :: Activity Based Costing Approach
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An analysis of the use of the activity-based costing data approach of financial institutions.

Written in 2007; 5,802 words; 17 sources; MLA; $ 139.95

Paper Summary:

This study discusses the use of the activity-based costing data of financial institutions in general and Barclays Bank in particular. It aims to determine if these performance metrics provide insights into the level of corporate social responsibility. It also seeks to determine if these financial metrics can and have been misused by analysts and researchers in the past to misrepresent or overstate the degree of corporate social responsibility for such financial institutions.

Table of Contents:
Introduction
Overall Research Aim, Questions and Objectives
Rationale in Support of the Study
Importance of the Study
Overview of the Study
Review of Related Literature
Methodology
Research Strategy and Design
Data Collection Tools and Sources
Data Analysis Techniques
Data Analysis
Summary, Conclusions and Recommendations

From the Paper:

"Complex problems require complex solutions, but the underlying tenets of ABC are not all that mysterious. In fact, there are a number of possible ABC solutions available for any given situation. For example, the sixth-largest bank in the U.S, First Union, confirmed that the transition to ABC has not been without problems and there are still a number of constraints involved in tracking the profits that are generated by its new costing strategy. According to Bamber and Hughes (2001), "Part of the problem is that most banks haven't married their disparate computer systems. While one database may track how many times a customer visits ATMs, how much the bank spends on marketing to get that person there might be in another system, with a third system estimating how much interest income an account generates" (p. 381). Given the vast array of services provided by Barclays today, together with their aggressive pursuit of international business through expansion and acquisition, the techniques provided by ABC can be applied to various cultural issues as well to help the company better refine its customer services and corporate responsibility initiatives to meet the unique needs of the new communities in which it will increasingly compete."

Tags: corporate transparency budgeting ABC

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