Cost accounting for financial institutions: the complete desktop reference guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chicago, Ill. u.a.
Probus Publ.
1995
|
| Ausgabe: | Rev. ed. |
| Schriftenreihe: | A bankline publication
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 357 S. |
| ISBN: | 1557387397 |
Internformat
MARC
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| 100 | 1 | |a Cole, Leonard P. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Cost accounting for financial institutions |b the complete desktop reference guide |c Leonard P. Cole |
| 250 | |a Rev. ed. | ||
| 264 | 1 | |a Chicago, Ill. u.a. |b Probus Publ. |c 1995 | |
| 300 | |a XII, 357 S. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a A bankline publication | |
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| 650 | 4 | |a Bank management | |
| 650 | 4 | |a Banks and banking |x Cost control | |
| 650 | 4 | |a Financial institutions |x Cost control | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-006879282 | ||
Datensatz im Suchindex
| _version_ | 1804124757183954944 |
|---|---|
| adam_text | Contents
Preface ix
1 Cost Analysis in Financial Institutions 1
Uniqueness of Cost Analysis in Financial Institutions 1
Description of a Financial Institution 2
The Need for Cost Analysis in Financial Institutions 5
Basic Concepts of Cost Analysis 9
Average Item Costing 11
The Role of Cost Analysis in Cost Control 12
Production Flow 14
Product Identification 15
The Essentials of Data Gathering 17
Tracking Costs for Control 19
Product Allocations 20
Decision Information—The Final Report 20
2 Costing Concepts in Financial Institutions 21
Determining Costs from Expenses 21
The Need for Validation and Reconciliation
to Accounting Reports 23
Identification of Cost Flows 24
Direct versus Indirect Costs 25
Incremental Cost 26
Hard Dollars versus Soft Dollars 26
Conservative Approach to Revenue and
Expense Identification 27
V
vi Contents
Controllable versus Noncontrollable Expenses 27
Direct Costing 30
Incremental Costing 30
Full Absorption Costing 31
Contribution Margin 32
Hierarchical Costs 35
3 Work Measurement Techniques 41
Historical Averaging 43
Self logging or Time Ladders 44
Relative Values 44
Work Sampling 52
Stopwatch 53
Predetermined Time Standards 55
4 Average Item Costing Methodology (Nonstandard Costing)
(Actual Costing) 57
The Concept of AIC 57
Data Types 74
Average Item Costing in an Administrative Function 76
Average Item Costing for a Complete Product 78
Cost/Volume Relations 79
Alternative Approaches Using AIC
(Nonstandard) Techniques 84
5 Standard Costing Methodology 89
The Concept of Standard Costing 89
Standard Costing of a Processing Area with
Multiple Activities 93
Actual versus Estimated Data 109
Variance Analysis 110
Smoothing Out Volume Levels 112
Alternative Approaches Using Standard
Costing Techniques 113
6 Data Processing Costing 115
Data Processing in Financial Institutions 115
DP Planning 116
DP Costing Concepts 119
Functional Organization of a Data Processing Center 125
Contents vii ^
Life Cycle of a DP Center 125
Product Pools 127
Cost Development Techniques 128
Capacity Determination 132
Transaction versus Hours as a Base 134
Research and Development: Capitalizing versus Expensing 135
Transfer Pricing 137
Building a Cost Tracking System 141
Spending Variances and Volume Variances 143
7 Allocation Concepts and Systems 145
Funding Allocations 146
Revenue Allocations 150
Expense Allocations 152
Determination of Bases or Concepts 153
General and Administrative Expense Rates (Overhead) 159
Allocation Issues 162
Appendix 163
8 Organizational Profitability Reporting 167
Organizational Reporting Concepts 168
Determining Products within an Organization 169
Reporting Formats and Concepts 169
Focusing on Management Information 179
Complex Reporting Formats and Concepts 181
Expense Categories 183
9 Product Profitability Reporting 187
Defining Products 187
Positioning Costs to Match the Fee Elements 193
Reporting Formats and Concepts 195
Hierarchy of Reports 201
10 Customer Profitability Reporting 203
The Elements of a Customer Information File 204
Two Management Philosophies 207
Using a CIF to Collect Fees 208
The Essentials of Customer Cost Data 209
Tracking Commercial Customer Profitability 209
Float 213
viii Contents
Reporting Concepts and Formats 215
Consumer Reporting 235
11 Essential Decision Information 239
Measuring Profitability 239
Management s Information Needs 240
Example Decisions 244
12 The Cost Study Process from Start to Finish 253
Planning the Project 253
An Example Cost/Profitability Study 255
Allocation Issues 262
13 Cost Control and Expense Planning 275
Reviewing Operating Expense Plans 286
Analytical Approaches to Plan Reviews 290
14 Product Management and Pricing 297
Product Management 297
Pricing Considerations 302
15 Designing, Building, and Implementing a
New Cost Accounting System 309
Planning for Change 310
The Use of Outside Consultants 315
Building a Project Team 316
16 Organizing the Cost Analysis Function 319
The Effective Organization 319
Accounting versus Analysis 323
Writing the Charter 325
17 Summary of Cost Analysis 329
Review of Major Concepts and Ideas 329
Glossary 335
Bibliography 345
Index 349
About the Author 357
|
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | Rev. ed. |
| format | Book |
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| id | DE-604.BV010336365 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:50:44Z |
| institution | BVB |
| isbn | 1557387397 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006879282 |
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| physical | XII, 357 S. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Probus Publ. |
| record_format | marc |
| series2 | A bankline publication |
| spelling | Cole, Leonard P. Verfasser aut Cost accounting for financial institutions the complete desktop reference guide Leonard P. Cole Rev. ed. Chicago, Ill. u.a. Probus Publ. 1995 XII, 357 S. txt rdacontent n rdamedia nc rdacarrier A bankline publication Bank Bank management Banks and banking Cost control Financial institutions Cost control Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006879282&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cole, Leonard P. Cost accounting for financial institutions the complete desktop reference guide Bank Bank management Banks and banking Cost control Financial institutions Cost control Kostenrechnung (DE-588)4032592-1 gnd |
| subject_GND | (DE-588)4032592-1 |
| title | Cost accounting for financial institutions the complete desktop reference guide |
| title_auth | Cost accounting for financial institutions the complete desktop reference guide |
| title_exact_search | Cost accounting for financial institutions the complete desktop reference guide |
| title_full | Cost accounting for financial institutions the complete desktop reference guide Leonard P. Cole |
| title_fullStr | Cost accounting for financial institutions the complete desktop reference guide Leonard P. Cole |
| title_full_unstemmed | Cost accounting for financial institutions the complete desktop reference guide Leonard P. Cole |
| title_short | Cost accounting for financial institutions |
| title_sort | cost accounting for financial institutions the complete desktop reference guide |
| title_sub | the complete desktop reference guide |
| topic | Bank Bank management Banks and banking Cost control Financial institutions Cost control Kostenrechnung (DE-588)4032592-1 gnd |
| topic_facet | Bank Bank management Banks and banking Cost control Financial institutions Cost control Kostenrechnung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006879282&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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