메뉴 건너뛰기




Volumn 11, Issue 3, 2001, Pages 213-226

Activity-based cost management in financial services industry

Author keywords

Activity based costing; Management accounting; Performance measurement; Service industry

Indexed keywords


EID: 84986136014     PISSN: 09604529     EISSN: None     Source Type: Journal    
DOI: 10.1108/09604520110391324     Document Type: Review
Times cited : (17)

References (59)
  • 1
    • 0347817587 scopus 로고    scopus 로고
    • Activity-based costing in a university setting
    • Acton, D.D. and Cotton, W.D.J. (1997), “Activity-based costing in a university setting”, Journal of Cost Management, March-April, pp. 32-8.
    • (1997) Journal of Cost Management , vol.March-April , pp. 32-38
    • Acton, D.D.1    Cotton, W.D.J.2
  • 3
    • 6944252320 scopus 로고
    • An integrated approach to control system design
    • Ansari, S. (1977), “An integrated approach to control system design”, Accounting, Organization and Society, Vol. 2, pp. 101-12.
    • (1977) Accounting, Organization and Society , vol.2 , pp. 101-112
    • Ansari, S.1
  • 4
    • 0007199027 scopus 로고
    • Activity-based management for services, not-for-profit, and government organizations
    • Summer
    • Antons, J. (1992), “Activity-based management for services, not-for-profit, and government organizations”, Journal of Cost and Management, Summer, Vol. 6 No. 2, pp. 13-23.
    • (1992) Journal of Cost and Management , vol.6 , Issue.2 , pp. 13-23
    • Antons, J.1
  • 5
    • 0032011638 scopus 로고    scopus 로고
    • Performance measurement and management in public heath services: a comparison of UK and Swedish practice
    • Ballantine, J., Brignall, S. and Modell, S. (1998), “Performance measurement and management in public heath services: a comparison of UK and Swedish practice”, Management Accounting Research, Vol. 9, pp. 71-94.
    • (1998) Management Accounting Research , vol.9 , pp. 71-94
    • Ballantine, J.1    Brignall, S.2    Modell, S.3
  • 7
    • 0009763586 scopus 로고
    • Advanced manufacturing technology and strategic perspectives in management accounting
    • Bhimani, A. and Brimson, J. (1989), “Advanced manufacturing technology and strategic perspectives in management accounting”, European Accounting News, January.
    • (1989) European Accounting News , vol.January
    • Bhimani, A.1    Brimson, J.2
  • 8
    • 0031180519 scopus 로고    scopus 로고
    • Managing our way to higher service-sector productivity
    • Biema, van M. and Greenwald, B. (1997), “Managing our way to higher service-sector productivity”, Harvard Business Review, July-August, pp. 87-95.
    • (1997) Harvard Business Review , vol.July-August , pp. 87-95
    • van Biema, M.1    Greenwald, B.2
  • 9
    • 0031234522 scopus 로고    scopus 로고
    • A contingent rationale for cost system design in services
    • September
    • Brignall, T.J. (1997), “A contingent rationale for cost system design in services”, Management Accounting Research, Vol. 8 No. 3, September, pp. 325-46.
    • (1997) Management Accounting Research , vol.8 , Issue.3 , pp. 325-346
    • Brignall, T.J.1
  • 10
    • 0009981244 scopus 로고
    • Linking performance measures and competitive strategy in service businesses: three case studies
    • in Drury, C. (Ed.) Butterworth-Heinemann, Oxford, in conjunction with CIMA, London
    • Brignall, T.J., Fitzgerald, L., Johnston, R., Silvestro, R. and Voss, C. (1992), “Linking performance measures and competitive strategy in service businesses: three case studies”, in Drury, C. (Ed.), Management Accounting Handbook, Butterworth-Heinemann, Oxford, in conjunction with CIMA, London, pp. 196-216.
    • (1992) Management Accounting Handbook , pp. 196-216
    • Brignall, T.J.1    Fitzgerald, L.2    Johnston, R.3    Silvestro, R.4    Voss, C.5
  • 11
    • 0007220594 scopus 로고    scopus 로고
    • An institutional perspective on performance measurement and management in the ‘New Public Sector
    • September
    • Brignall, S. and Modell, S. (2000), “An institutional perspective on performance measurement and management in the ‘New Public Sector”’, Management Accounting Research, Vol. 11 No. 3, September.
    • (2000) Management Accounting Research , vol.11 , Issue.3
    • Brignall, S.1    Modell, S.2
  • 12
    • 84986053781 scopus 로고    scopus 로고
    • Performance measurement in a telephone call center
    • Brown, G., Innes, J. and Tagoe, N. (1999), “Performance measurement in a telephone call center”, Management Accounting, January, pp. 41-2.
    • (1999) Management Accounting , vol.January , pp. 41-42
    • Brown, G.1    Innes, J.2    Tagoe, N.3
  • 14
    • 0002983916 scopus 로고
    • Creating a comprehensive system to measure performance
    • October
    • Eccles, R. and Pyburn, P. (1992), “Creating a comprehensive system to measure performance”, Management Accounting, October, Vol. 74 No. 4, pp. 41-4.
    • (1992) Management Accounting , vol.74 , Issue.4 , pp. 41-44
    • Eccles, R.1    Pyburn, P.2
  • 15
    • 0000364929 scopus 로고
    • Performance management in an international setting
    • Euske, K., Lebas, M. and McNair, C. (1993), “Performance management in an international setting”, Management Accounting Research, Vol. 4, pp. 275-99.
    • (1993) Management Accounting Research , vol.4 , pp. 275-299
    • Euske, K.1    Lebas, M.2    McNair, C.3
  • 17
    • 0002318942 scopus 로고    scopus 로고
    • Cost reduction and process reengineering in hospitals
    • Evans, J.H., Hwang, Y. and Nagarajan, N.J. (1997), “Cost reduction and process reengineering in hospitals”, Journal of Cost Management, May/June, pp. 20-7.
    • (1997) Journal of Cost Management , vol.May/June , pp. 20-27
    • Evans, J.H.1    Hwang, Y.2    Nagarajan, N.J.3
  • 19
  • 20
    • 0009368977 scopus 로고
    • Notes on the concept of service quality and economic value
    • in Brown, S.W., Gummesson,E., Edwardsson, B. and Gustavsson B. (Eds) Lexington Books, Lexington, MA.
    • Giarini, O. (1991), “Notes on the concept of service quality and economic value”, in Brown, S.W., Gummesson,E., Edwardsson, B. and Gustavsson, B. (Eds), Quality in Services: Multidisciplinary and Multinational Perspectives, Lexington Books, Lexington, MA.
    • (1991) Quality in Services: Multidisciplinary and Multinational Perspectives
    • Giarini, O.1
  • 21
    • 0002311879 scopus 로고
    • Strategic cost management: tailoring controls to strategies
    • Fall
    • Govindarajan, V. and Shank, J. (1992), “Strategic cost management: tailoring controls to strategies”, Cost Management, Fall, Vol. 6 No. 3, pp. 14-25.
    • (1992) Cost Management , vol.6 , Issue.3 , pp. 14-25
    • Govindarajan, V.1    Shank, J.2
  • 22
    • 0027624372 scopus 로고
    • Integrated performance measurement: a review of current practice and emerging trends
    • Gregory, M.J. (1993), “Integrated performance measurement: a review of current practice and emerging trends”, International Journal of Production Economics, pp. 30-1.
    • (1993) International Journal of Production Economics , pp. 30-31
    • Gregory, M.J.1
  • 24
    • 0023399146 scopus 로고
    • The new marketing – developing long term interactive relationships
    • Gummesson, E. (1987), “The new marketing – developing long term interactive relationships”, Long Range Planning, No. 4, pp. 34-45.
    • (1987) Long Range Planning , Issue.4 , pp. 34-45
    • Gummesson, E.1
  • 26
    • 0346706320 scopus 로고
    • How activity accounting works in government
    • Harr, D.J. (1990), “How activity accounting works in government”, Management Accounting, September, pp. 36-42.
    • (1990) Management Accounting , vol.September , pp. 36-42
    • Harr, D.J.1
  • 28
    • 0002099013 scopus 로고
    • Customer profitability – as critical as product profitability
    • Howel, A.R. and Soucy, R.S. (1990), “Customer profitability – as critical as product profitability”, Management Accounting, October, pp. 43-7.
    • (1990) Management Accounting , vol.October , pp. 43-47
    • Howel, A.R.1    Soucy, R.S.2
  • 30
    • 84968876489 scopus 로고
    • Activity Based Costing in Service Management
    • in Kunst, P. and Lemmink J. (Eds) Paul Chapman Publishing Ltd, London.
    • Hussain, M. and Kock, S. (1994), Activity Based Costing in Service Management, in Kunst, P. and Lemmink, J. (Eds), Managing Service Quality, Paul Chapman Publishing Ltd, London.
    • (1994) Managing Service Quality
    • Hussain, M.1    Kock, S.2
  • 33
    • 0001451553 scopus 로고
    • Measuring manufacturing performance: a new challenge for managerial accounting research
    • a
    • Kaplan, R.S. (1983a), “Measuring manufacturing performance: a new challenge for managerial accounting research”, The Accounting Review, October, pp. 686-703.
    • (1983) The Accounting Review , vol.October , pp. 686-703
    • Kaplan, R.S.1
  • 35
    • 0001054967 scopus 로고
    • The evaluation of management accounting
    • a
    • Kaplan, R.S. (1984a), “The evaluation of management accounting”, The Accounting Review, July, pp. 390-418.
    • (1984) The Accounting Review , vol.July , pp. 390-418
    • Kaplan, R.S.1
  • 36
    • 0001777961 scopus 로고
    • Yesterday’s accounting undermines production
    • b
    • Kaplan, R. (1984b), “Yesterday’s accounting undermines production”, Harvard Business Review, July-August, pp. 95-101.
    • (1984) Harvard Business Review , vol.July-August , pp. 95-101
    • Kaplan, R.1
  • 37
    • 0026494564 scopus 로고
    • The balanced scorecard – measures that drive performance
    • January-February
    • Kaplan, R. and Norton, D. (1992), “The balanced scorecard – measures that drive performance”, Harvard Business Review, January-February, Vol. 70 No. 1, pp. 79-80.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 79-80
    • Kaplan, R.1    Norton, D.2
  • 38
    • 0001710281 scopus 로고
    • How to make financial and non financial data add up
    • Lee, J.Y. (1992), “How to make financial and non financial data add up”, Journal of Accountancy, September, pp. 62-73.
    • (1992) Journal of Accountancy , vol.September , pp. 62-73
    • Lee, J.Y.1
  • 39
    • 84986037146 scopus 로고    scopus 로고
    • The anatomy of an effective HMO cost management system
    • Lee, J.Y. and Nefcy, P. (1997), “The anatomy of an effective HMO cost management system”, Management Accounting, January, pp. 49-54.
    • (1997) Management Accounting , vol.January , pp. 49-54
    • Lee, J.Y.1    Nefcy, P.2
  • 40
    • 84986167884 scopus 로고    scopus 로고
    • Explaining management policy change: the implication of management by accounting in the UK’s civil service
    • in Munro, R. and Mauritsen J. (Eds) International Thomson, London.
    • McSweeney, B. (1996), “Explaining management policy change: the implication of management by accounting in the UK’s civil service”, in Munro, R. and Mauritsen, J. (Eds), Accountability: Power Ethos and the Technologies of Managing, International Thomson, London.
    • (1996) Accountability: Power Ethos and the Technologies of Managing
    • McSweeney, B.1
  • 41
    • 0030548431 scopus 로고    scopus 로고
    • Management accounting and control in services: structural and behavioral perspectives
    • Modell, S. (1996), “Management accounting and control in services: structural and behavioral perspectives”, International Journal of Service Industry Management, Vol. 7 No. 2, pp. 57-80.
    • (1996) International Journal of Service Industry Management , vol.7 , Issue.2 , pp. 57-80
    • Modell, S.1
  • 42
    • 1842661195 scopus 로고    scopus 로고
    • A process-oriented contingency approach to responsibility accounting in professional services
    • Modell, S. (1997), “A process-oriented contingency approach to responsibility accounting in professional services”, International Journal of Service Industry Management, Vol. 8, pp. 306-35.
    • (1997) International Journal of Service Industry Management , vol.8 , pp. 306-335
    • Modell, S.1
  • 43
    • 84986099870 scopus 로고    scopus 로고
    • Service management control: an agenda for the age of service competition
    • paper presented at the 19th Annual Congress of the EAA, Bergen, Norway, May 2-4.
    • Modell, S. and Norling, P. (1996), “Service management control: an agenda for the age of service competition”, paper presented at the 19th Annual Congress of the EAA, Bergen, Norway, May 2-4.
    • (1996)
    • Modell, S.1    Norling, P.2
  • 44
    • 84951713007 scopus 로고    scopus 로고
    • Financial and non-financial information: toward an integration theory of information choices in organisations
    • doctoral thesis, School of Accountancy, University of Waterloo, Waterloo.
    • Morissette, R. (1998), “Financial and non-financial information: toward an integration theory of information choices in organisations”, doctoral thesis, School of Accountancy, University of Waterloo, Waterloo.
    • (1998)
    • Morissette, R.1
  • 45
    • 0002435740 scopus 로고
    • Strategic control and performance measurement
    • Summer
    • Nanni, A., Dixon, R. and Vollmann, T. (1990), “Strategic control and performance measurement”, Journal of Cost Management, Summer, Vol. 4 No. 2, pp. 33-43.
    • (1990) Journal of Cost Management , vol.4 , Issue.2 , pp. 33-43
    • Nanni, A.1    Dixon, R.2    Vollmann, T.3
  • 46
    • 1842583396 scopus 로고
    • Performance measurement system design: theory and practice
    • Neely, A. (1994), “Performance measurement system design: theory and practice”, International Journal of Operations & Production Management, Vol. 15 No. 4, pp. 80-116.
    • (1994) International Journal of Operations & Production Management , vol.15 , Issue.4 , pp. 80-116
    • Neely, A.1
  • 47
    • 84986053863 scopus 로고
    • Putting quality to work in banking through management accounting systems: three Italian banks’ alternative approaches
    • paper prepared for the 17th Annual Congress of European Accounting Association, April 6-8, Venice.
    • Ostinelli, C. and Toscano, G. (1994), “Putting quality to work in banking through management accounting systems: three Italian banks’ alternative approaches”, paper prepared for the 17th Annual Congress of European Accounting Association, April 6-8, Venice.
    • (1994)
    • Ostinelli, C.1    Toscano, G.2
  • 48
    • 0346546517 scopus 로고
    • Management control in contemporary organizations: towards a wider framework
    • September-December
    • Otley, D. (1994), “Management control in contemporary organizations: towards a wider framework”, Management Accounting Research, Vol. 5 No. 3-4, September-December, pp. 289-99.
    • (1994) Management Accounting Research , vol.5 , Issue.3-4 , pp. 289-299
    • Otley, D.1
  • 49
    • 0027566971 scopus 로고
    • Zero defections: quality comes to services
    • March-April
    • Reichheld, F.F. and Sasser, W.E. Jr (1993), “Zero defections: quality comes to services”, Harvard Business Review, Vol. 71, March-April, pp. 64-73.
    • (1993) Harvard Business Review , vol.71 , pp. 64-73
    • Reichheld, F.F.1    Sasser, W.E.2
  • 50
    • 84857549436 scopus 로고    scopus 로고
    • Recharging service in financial services: is there an optimum charge
    • February
    • Scrace, T. and McAulay, L. (1997), “Recharging service in financial services: is there an optimum charge”, Management Accounting, February, Vol. 75 No.2, pp. 40-3.
    • (1997) Management Accounting , vol.75 , Issue.2 , pp. 40-43
    • Scrace, T.1    McAulay, L.2
  • 52
    • 0242595376 scopus 로고    scopus 로고
    • Measuring organizational effectiveness
    • Smith, M. (1998), “Measuring organizational effectiveness”, Management Accounting, October, pp. 34-6.
    • (1998) Management Accounting , vol.October , pp. 34-36
    • Smith, M.1
  • 55
    • 0001921187 scopus 로고
    • Accounting for continuous improvement
    • Turney, P. and Anderson, B. (1989), “Accounting for continuous improvement”, Sloan Management Review, Winter, pp. 37-47.
    • (1989) Sloan Management Review , vol.Winter , pp. 37-47
    • Turney, P.1    Anderson, B.2
  • 56
    • 48749135946 scopus 로고
    • Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable
    • Vijay, G. (1984), “Appropriateness of accounting data in performance evaluation: an empirical examination of environmental uncertainty as an intervening variable”, Accounting, Organizations and Society, pp. 125-35.
    • (1984) Accounting, Organizations and Society , pp. 125-135
    • Vijay, G.1
  • 57
    • 0001986189 scopus 로고    scopus 로고
    • Applying ABC to health care
    • West, T.D. and West, D.A. (1997), “Applying ABC to health care”, Management Accounting, February, pp. 22-33.
    • (1997) Management Accounting , vol.February , pp. 22-33
    • West, T.D.1    West, D.A.2
  • 58
    • 34948829448 scopus 로고
    • What professional service firms can learn from manufacturing
    • Whitt, S.Y. and Whitt, J.D. (1988), “What professional service firms can learn from manufacturing”, Management Accounting, November, pp. 39-42.
    • (1988) Management Accounting , vol.November , pp. 39-42
    • Whitt, S.Y.1    Whitt, J.D.2
  • 59
    • 0002017309 scopus 로고    scopus 로고
    • Perspective on performance measurement conflicts in service business
    • Summer
    • Wright, G. (1998), “Perspective on performance measurement conflicts in service business”, Journal of General Management, Vol. 23 No. 4, Summer, pp. 35-50.
    • (1998) Journal of General Management , vol.23 , Issue.4 , pp. 35-50
    • Wright, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.