Naslov
Advantages And Disadvantages Of The Implementation Of Abc Method In The Banks : Croatian Case

Autori
Broz Tominac, Sanja ; Hladika, Mirjana ; Dragija, Martina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
XXIII. microCAD International Scientific Conference / - Miskolc : University of Miskolc, 2009, 239-245

ISBN
978-963-661-866-7

Skup
XXIII. microCAD International Scientific Conference, Section P: Company Competitiveness in the XXI Century

Mjesto i datum
Miskolc, Mađarska, 19.03.2009. - 20.03.2009

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
ABC method; banking industry; cost allocation

Sažetak
In this paper, the emphasis is put on those banks which do their business operations in the Republic of Croatia, and which implement the ABC method of cost allocation. The purpose is, thus, to provide the basic advantages as well as disadvantages of the implementation of ABC method of allocation of costs, according to the results of research carried out on the sample of the biggest banks in the Republic of Croatia. In terms of the number of banks which implement this method the ABC method is still on its onset in Croatia, and greater engagement of banks in terms of introduction of this method, for the purpose of the appropriate, that is more objective allocation of indirect expenses through the objectively identified activities, is still to be expected.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA