engleski

Advantages And Disadvantages Of The Implementation Of Abc Method In The Banks : Croatian Case

In this paper, the emphasis is put on those banks which do their business operations in the Republic of Croatia, and which implement the ABC method of cost allocation. The purpose is, thus, to provide the basic advantages as well as disadvantages of the implementation of ABC method of allocation of costs, according to the results of research carried out on the sample of the biggest banks in the Republic of Croatia. In terms of the number of banks which implement this method the ABC method is still on its onset in Croatia, and greater engagement of banks in terms of introduction of this method, for the purpose of the appropriate, that is more objective allocation of indirect expenses through the objectively identified activities, is still to be expected.

ABC method; banking industry; cost allocation

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