Mi SciELO
Servicios Personalizados
Articulo
Indicadores
- Citado por SciELO
Links relacionados
- Similares en SciELO
Compartir
Retos de la Dirección
versión On-line ISSN 2306-9155
Resumen
PEREZ BELLO, Ángel Rafael; PEREZ FONSECA, José Ángel y REYES BERMEJO, Mariana del Rocío. Activity-Based Cost System Design for Implementation at People’s Savings Bank Branches. Rev retos [online]. 2020, vol.14, n.2, pp. 301-326. Epub 05-Dic-2020. ISSN 2306-9155.
Objective:
To design an activity-based cost system for every process, product, and service performed by the People’s Savings Bank branches.
Main results:
The diagnostic of the evaluation, control, and decision-making system in the branches of the People’s Savings Bank, by means of which the absence of tools that provide relevant information in terms of decision-making, could be determined, seeking comprehensive evaluation of bank processes. The theoretical background was presented to achieve information used to evaluate the economic efficiency of products and services. Then, a methodology of the system of activity costs was designed to determine the cost of processes, products, and services, by means of cost management following analysis of activity cost effectiveness.
Methods:
A dialectically based method based on theoretical and empirical methods used to gather information for the design was used. Among the theoretical methods are the historical-logical method to characterize the object of work, and analysis and synthesis; the empirical methods were topic discussions in working sessions, scientific observation, interview to technicians, directors, and others. The statistical method was used to check the correlation between cost inducers and the costs induced by them.
Conclusions:
Cost calculation and analysis through an activity-based system will contribute to improvements in banking processes.
Palabras clave : ABC/ABM; efficiency; banking management; activity-based cost system.