은행산업의 ABC 구축 및 활용사례:A은행을 중심으로

Traditional costing of bank industry can be of help in allocation of resources, control of cost, and performance evaluation of organization. Nevertheless, there is a limit to its help in decision making, such as price fixing. Most studies on Activity-Based Costing(ABC) for bank industry have been researched on difference between conventional costing method and ABC. However, since the discussion on the current state of applied ABC has been rarely practiced, this research aims to explain limit and way of improvement of the applied ABC system through understanding the costing method of ‘bank A’. After the merger of two commercial banks in 2001, the bank needed to collaborate managerial accounting system and to develop costing information system for various analytic scenarios. The bank adopted ABC to provide useful information for decision making and fair performance evaluation system through multi-dimensional profit analysis. Conventional activity-based costing is a method that distributes the cost of cost-centers to activities on profit-center, and this cost becomes distributed again to cost-object; however, the adopted ABC system of the bank uses ‘service-pools’ that are process of organization used for aggregation of activity cost. The ‘service-pools’ can provide information of origin and process cost. On the other hand, a couple of problems related to the adoption of ABC have been showed in bank industry, including the bank. First, the complexity of ABC has been increased because of the excessively-fragmented cost objects and cost information, and information users have had much difficulty in understanding ABC output. Secondly, after the introduction of ABC for the bank, since the response to the constant changes in the decision makers’ demand is not easy, there are difficulties in providing pertinent information to information users.