Main conceptualizations for the activity-based cost system in financial and banking entities
Keywords:
bank management accounting, costs, expenses, processes, activitiesAbstract
The existence of Management Accounting, the costing systems associated with it, and the costs resulting from its implementation, constitute essential elements in the management control process and decision making. These are aspects that are traditionally associated with industrial productive activity, however they are applicable and necessary for all organizations. The Specific Management Accounting Standard (NEC 12) in force since 2019, exposes in its scope the need for its application in all types of organizations, which influenced the Central Bank of Cuba (BCC) to take the necessary steps to the implementation of an Activity Based Costing System. The objective of this work is to reflect the aspects that particularize Management Accounting for the implementation of the ABC system in banking-financial institutions in Cuba.
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