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.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )