ACTIVITY BASED COSTING IN INDIAN BANKS
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Management Accountant; 52(5) May 2017Summary: Costing of banking products and
services, its customers’ business, operational
transactions and technology upgradation has been an
undergoing activity ever since the modern commercial
banks came in to business in India. However, not
much data is available on the costing methods and
models used by them before the Report of Banking
Commission1, headed by R K Saraiya, was published by
the Government of India in 1972, where a study was
published of the costing methods used by banks (but
only few) and it observed that “cost accounting had
not made any progress in the banking industry in the
country” (Pp 273).
| Item type | Current library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
Articles
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Main Library | Available | AR16285 |
Costing of banking products and
services, its customers’ business, operational
transactions and technology upgradation has been an
undergoing activity ever since the modern commercial
banks came in to business in India. However, not
much data is available on the costing methods and
models used by them before the Report of Banking
Commission1, headed by R K Saraiya, was published by
the Government of India in 1972, where a study was
published of the costing methods used by banks (but
only few) and it observed that “cost accounting had
not made any progress in the banking industry in the
country” (Pp 273).
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