Activity Based Costing in Indian Banks

Authors

  • Debajyoti Ghosh Roy Pune

DOI:

https://doi.org/10.33516/maj.v52i5.42-52p

Abstract

No Abstract.

Downloads

Download data is not yet available.

Published

2017-05-01

How to Cite

Roy, D. G. (2017). Activity Based Costing in Indian Banks. The Management Accountant Journal, 52(5), 42–52. https://doi.org/10.33516/maj.v52i5.42-52p

Issue

Section

Cover Story

References

“Report of the Banking Commissionâ€, Government of India, New Delhi, 1972.

Ghosh, A K; B B Banerjee and B Mitter, “Cost Accounting in Commercial Banking Industry,†The Institute of Cost and Works Accountant of India, Kolkata, 1979.

Narasimhan M S & Ashok Thampy, “Activity Based Costing in Banking Service: A case study of a large Indian Private Sector Bankâ€, Prajnan, Vol 31, Issue No. 2, 2002 Pp 97, NIBM, Pune.

Terzioglu B & Chan E S K, “Towards understanding the complexities of service costing: A Review and Practiceâ€, Vol. 11, No. 2, 2013, JAMAR

Kaplan R & Cooper R, “Cost and Effect: Using Integrated Costing Systems to drive profitability and performanceâ€, Harvard Business School Press, Boston, MA 1998.

Ansari, S J Bell, T Klammer and C Lawrence, “Strategic Management Accountingâ€. Richard D Irwin 1997.

Kaplan R S, “Measuring Manufacturing Performance: A New Challenge for Management Accounting Research,“ The Accounting Review, October. 1983, pp 686-705.

Kaplan R S, “Yesterday’s Accounting Undermines Production,†Harvard Business Review, July/August, 1984, pp133-39.

Kaplan R S, “Accounting Lag: The Obsolescence of Cost Accounting System,“ California Management Review, Winter 1986, pp 174-99.

Rui Vieira and Keith Hoskin, “The Implementation of Activity BasedCosting in a Portuguese Bankâ€IX Congresso Internacional de Custos - Florianópolis, SC, Brasil - 28 – 30 Nov 2005.

Nitza Geri a and Boaz Ronen, “Relevance lost: the rise and fall of activity-based costingâ€, Human Systems Management 24 (2005) 133–144 133 IOS Press