La dynamique d'assimilation des approches par activités dans le domaine bancaire

Christophe Godowski

ACCRA, 2004, vol. 10, issue 2, 179-196

Abstract: This article deal with ABC/M diffusion problem in the intra-organizational perspective. A survey on Activity-Based Cost Management in Banks shows difficulties whereas few elements allow to consider is a good tool The fact of considering the system of banking costs as a whole of elements in interaction offers a grid of reading of these difficulties. The use of the theory of the management of the information system for management makes it possible to make recommendations adoption and setting of the APA in the banking field.

Keywords: Activity-Based Costing; Activity-Based Management; Activity-Based Cost Management; Bank; diffusion (search for similar items in EconPapers)
Date: 2004
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