MARC Record from marc_columbia

LEADER: 03728fam a2200397 a 4500
001 1959048
005 20220609035255.0
008 950508t19961996ilua 001 0 eng
010 $a 95011287
020 $a0786301430
035 $a(OCoLC)32552134
035 $a(OCoLC)ocm32552134
035 $9AMG0334CU
035 $a(NNC)1959048
035 $a1959048
040 $aDLC$cDLC$dDLC$dOrLoB-B
050 00 $aHF5686.F46$bM3 1996
082 00 $a657/.8333042$220
100 1 $aMabberley, Julie.$0http://id.loc.gov/authorities/names/no93007429
245 14 $aThe Price Waterhouse guide to activity-based costing for financial institutions /$cJulie Mabberley ; with a foreword by Joseph G. Roosevelt.
260 $aChicago, IL ;$aLondon :$bIrwin Professional Pub.,$c[1996], ©1996.
300 $axiii, 263 pages :$billustrations ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
500 $aOriginally published: Activity-based costing in financial institutions. Pitman Pub., 1992.
500 $aIncludes index.
505 00 $gCh. 1.$tAn Introduction to Activity-Based Costing --$gCh. 2.$tUses of Activity-Based Costing --$gCh. 3.$tThe Framework for Activity-Based Costing Implementation --$gCh. 4.$tAgreeing on Activities --$gCh. 5.$tDetermining Cost Drivers --$gCh. 6.$tCalculating Costs --$gCh. 7.$tImplementing Issues --$gCh. 8.$tUsing Activity-Based Costing for Strategic Cost Management --$gCh. 9.$tUsing Activity-Based Costing for Product Costing --$gCh. 10.$tUsing Activity-Based Costing for Customer Profitability --$gCh. 11.$tUsing Activity-Based Costing for Operational Cost Management.
520 $aFrom banks to brokerage houses, profitability is the watchword for today's financial institutions. The search is unceasing for better ways to achieve it, maintain it, and defend it against competitive pressures.
520 8 $aFor some time, managers within financial institutions have been aware of a powerful new tool for cost analysis developed in the manufacturing sector: activity-based costing (ABC). A handful of financial services consultants around the world have been helping their financial services clients to migrate ABC from its birthplace in the manufacturing sector to the world of financial services, where it can be immensely effective as a basis for strategic decisions.
520 8 $aIt was time for a book that clarifies for general executives how ABC works and what contributions it can make to the formation of winning strategies. And it was time for a practical, comprehensive book that initiates management accountants in the financial services sector into this new approach to cost analysis. The Price Waterhouse Guide to Activity-Based Costing for Financial Institutions is that book.
520 8 $aThe ABC approach is particularly effective because financial services companies sell services as well as products. Profitability measurement cannot rely on older, more traditional methods of cost accounting, techniques that focus on the costs of raw materials and labor.
520 8 $aThe Price Waterhouse Guide to Activity-Based Costing for Financial Institutions shows how these firms can use the breakthrough concept of ABC in the same way that other companies manage all activities from the top down, more efficiently. This book explains the methods of this technique, with detailed guidelines that help firms plan for costs before they occur, rather than simply monitoring them.
650 0 $aFinancial institutions$xAccounting.
650 0 $aActivity-based costing.$0http://id.loc.gov/authorities/subjects/sh93009141
700 1 $aMabberley, Julie.$tActivity-based costing in financial institutions.
852 00 $boff,bus$hHF5686.F46$iM3 1996