search query: @author Maital, S. / total: 8
reference: 1 / 8
« previous | next »
| Author: | Kantor, J. Maital, S. |
| Title: | Measuring efficiency by product group: integrating DEA with activity-based accounting in a large mideast bank |
| Journal: | Interfaces
1999 : MAY-JUN, VOL. 29:3, p. 27-36 |
| Index terms: | MANAGEMENT BANKING ACCOUNTING |
| Language: | eng |
| Abstract: | The authors built a method for measuring product-specific inefficiency in bank branches to facilitate precise measurement of waste and identity it causes. The method combines and integrates two separate, widely used models for measuring costs and efficiency performance: activity-based cost accounting (ABC) and data envelopment analysis (DEA). The resulting method for activity-based management provides managers with detailed quantitative performance benchmarks for the specific business activities of their firms or divisions. |
« previous | next »
SCIMA