Rachunek kosztów działań w efektywnym zarządzaniu bankiem
Activity based costingin the effective management of the bank

Summary/Abstract: The complexity of the same services and of the implementation banking services indicates activity based costing as a tool necessary for the construction and improvement of the operational and strategic system of costs management actions to continually improve the efficiency and optimization of these processes. An important element of that system could be logistics controlling, based on the perception of the process of banking, which allows to coordinate decisions made by managers operating at different levels with strategic, higher aim of the whole banking company.

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