The Application of Activity-based Costing in the United Kingdom's Largest Financial Institutions
Service Industries JournalPublished 1 January 1997
Innes John, Mitchell Falconer
Citations67
SJR quartileQ1
SJR score2.03
SNIP1.86
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Abstract
Activity-based costing (ABC) has come to prominence in recent years as an attractive alternative to conventional costing systems. Its development has involved many service sector applications and its use throughout the core management accounting areas of decision making, control and performance measurement. This article contains the results of a 1994 survey of the UK's largest financial institutions to ascertain the extent and the nature of the adoption of ABC.
Keywords
Business, Management and Accounting
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