Implementing activity-based management in the banking industry

Journal of Bank Cost & Management Accounting, The, 1998 by McGuire, Brian L, Kocakulah, Mehmet C, Wagers, Leonard G

Product Proftability System, Cost Analyst Guide, IPS/Summil Software, Inc., 1992; p. 3. Dave Amey and Raph P. Sorice, Adiviy-Based Costing, A Proactive Managernl Tool," Credit World, July/August 1994; p. 17. Ibid. p.18.

Paul Sham-on, "lie Role ol the Cost Flow Diagram in Actt-Based Costing," CMA agazin, September 1995; p. 24. EIb. p. 25.

6 Charlene Spoede, Emerson 0. Henke and Mike Umble. "Using Actvily Analysis to Locate Profitablity Drivers," Management Accoundng, May 1994; p. 45.

7 Shaman, "f he Role ot the Cost Flow Diagram In Activ"y- Based Costing." p. 26. 8 Ibid

9 Joumal of Accountancy, July 1994; p. 14.

Bank Adninistral,on Institute, Bank Costs for Planning and Convol Bank Admnistration Institute, 1972; pp. 65-70.

18 John R. Walker, Bank Costs for n Making, The Bankers Publishing Company, 1970; p. 21. Joseph A. Ness and Thomas G. Cucuzza,'pping the Ful Potential of ABC," Harvard Business Review, July/August 1995; p. 130.

ts AMy and Sorice, -Activity-Based Costing, A Proactive Management Tool," p. 19. 14 Ness and Cucuzza, 'Tapping the Full Potential of ABC," p. 133. 15 Shaman, "The Role of the Cost Flow Diagram in Activity-Based Costing,' p. 27. 15 bid. p. 26.

BIBLIOGRAPHY

Amey, Dave and Sorice, Ralph P. "Activity-Based Costing, A Proactive Management Tool," Credit World, July/August 1994, pp. 17-19. Bank Administration Institute, Bank Costs for Planning and Control, Park Ridge, Illinois: BankAdministration Institute, 1972. IPS/Summit, Product Profitability System Cost Analyst Guide, Dallas: Summit Software, Inc., 1992.

Ness, Joseph A. and Cucuzza, Thomas G. "Tapping the Full Potential of ABC," Harvard Business Review, July/August 1995, pp. 130-138. Sharman, Paul, "The Role of the Cost Flow Diagram in Activity-Based Costing," CMA Magazine, September 1995, pp. 23-26.

Spoede, Charlene; Henke, Emerson 0. and Umble, Mike, "Using Activity Analysis to Locate Profitability Drivers," Management Accounting, May 1994, pp. 43-48.

Walker, John R., Bank Costs for Decision Making, Boston: The Bankers Publishing Company, 1970.

Assistant Professor, Departmert ot Aocounting and Business Law, Universty of Southern Indiana, 8600 University Boulevard, Evansvile, Indiana 47712-3597, (812) 465-7031, bmcguire.ucsOsmtp.usi.edu

"Department of Accoung and Business Law, (812) 464-1730 **School of Business, (812) 464-1730