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- W1570463029 abstract "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 ope- rating. 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 inte- rest but it's necessary for financial institution to adopt a consistent ap- plication with production system." @default.
- W1570463029 created "2016-06-24" @default.
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- W1570463029 date "2000-01-01" @default.
- W1570463029 modified "2023-09-24" @default.
- W1570463029 title "Appréciation du système de coûts bancaires : plaidoyer pour l'adoption d'un réseau d'analyse basé sur les activités *" @default.
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