Implementing Activity-Based Costing (ABC) an Individual Deposit Services in Banking

• In Event: Research in Management Accounting

Abstract

Service industries have a unique challenge in understanding cost. In this paper, our goal is to implement an activity-based-costing (ABC) to better understand the cost of individual deposit services offered by a bank. We will be using publicly available information along with proprietary bank’s internal data in our analysis.

Authors

• Mehmet C Kocakulah, University of Wisconsin La Crosse

• sergey komissarov, University of Wisconsin La Crosse