Appréciation du système de coûts bancaires: plaidoyer pour l'adoption d'un réseau d'analyse basé sur les activités

The goal of this paper is to appreciate the current cost system in bank thanks to a comparative study between the cost system and the production system, model of real operating. The lack of consistency has driven banks to the conclusion that the net of charge analysis needs to be changed. To improve consistency, the ABC/ABM method is particulary interesting. The survey of literature on the implementation of method ABC/ABM in bank shows the interest but it's necessary for financial institutions to adopt a consistent application with production system.