THE APPLICATION OF ACTIVITY-BASED COSTING IN THE UNITED-KINGDOM LARGEST FINANCIAL INSTITUTIONS

Authors
INNES J MITCHELL F
Citation
J. Innes et F. Mitchell, THE APPLICATION OF ACTIVITY-BASED COSTING IN THE UNITED-KINGDOM LARGEST FINANCIAL INSTITUTIONS, Service industries journal, 17(1), 1997, pp. 190-203
Citations number
20
Categorie Soggetti
Management
Journal title
Service industries journal → ACNP
ISSN journal
02642069
Volume
17
Issue
1
Year of publication
1997
Pages
190 - 203
Database
ISI
SICI code
0264-2069(1997)17:1<190:TAOACI>2.0.ZU;2-S
Abstract
Activity-based costing (ABC) has come to prominence in recent years as an attractive alternative to conventional costing systems. Its develo pment has involved many service sector applications and its nse throug hout the core management accounting areas of decision making, control and performance measurement. This article contains the results of a 19 94 survey of the UK's largest financial institutions to ascertain the extent and the nature of the adoption of ABC.