www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
44:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
COVER ST OR Y:@0.092050:0.066591:0.308984:0.066591:0.308984:0.041947:0.092050:0.041947:0.021684:0.023001:0.020391:0.020391:0.021684:0.011242:0.020391:0.014370:0.004280:0.023001:0.016980:0.003834:0.015687
performance of activities, products, and customers.  that identifies activities in an organization and assigns :@0.076923:0.131127:0.926855:0.131127:0.926855:0.115844:0.076923:0.115844:0.009534:0.008412:0.007273:0.005011:0.009534:0.007435:0.015377:0.009534:0.010855:0.008412:0.008412:0.006223:0.009534:0.007327:0.006223:0.009534:0.008412:0.006151:0.004668:0.009534:0.005011:0.006151:0.005011:0.008412:0.007273:0.005011:0.006223:0.009534:0.007273:0.009534:0.009534:0.010855:0.008412:0.006151:0.007273:0.005011:0.006223:0.009534:0.010855:0.009534:0.006223:0.008412:0.010855:0.007273:0.006151:0.009534:0.015377:0.008412:0.007634:0.007273:0.004704:0.003835:0.018010:0.005843:0.010547:0.009064:0.005843:0.004577:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.006965:0.004577:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004577:0.004704:0.010547:0.004577:0.009226:0.010547:0.004577:0.009226:0.006965:0.008702:0.009226:0.010547:0.004704:0.006965:0.009064:0.005843:0.004704:0.009226:0.010547:0.004577:0.009226:0.010547:0.009226:0.004577:0.009226:0.006965:0.006965:0.004704:0.009226:0.010547:0.006965:0.003835
ABC assigns resource costs to cost objects such as  the cost of each activity with resources to all products :@0.076923:0.147102:0.927036:0.147102:0.927036:0.131819:0.076923:0.131819:0.013207:0.010945:0.010945:0.006929:0.009624:0.007363:0.007363:0.005102:0.009624:0.010945:0.007363:0.006929:0.007363:0.008503:0.007363:0.009624:0.010945:0.007363:0.008503:0.008503:0.006929:0.008503:0.009624:0.007363:0.006241:0.007363:0.006929:0.006241:0.009624:0.006929:0.008503:0.009624:0.007363:0.006241:0.006929:0.009624:0.009624:0.005102:0.008503:0.008503:0.006241:0.007363:0.006929:0.007363:0.010945:0.008503:0.010945:0.006929:0.009624:0.006965:0.003835:0.017992:0.005862:0.010565:0.008123:0.004613:0.008123:0.009245:0.006983:0.005862:0.004613:0.009245:0.007037:0.004613:0.008123:0.009245:0.008123:0.010565:0.004613:0.009245:0.008123:0.005862:0.004378:0.009245:0.004722:0.005862:0.009245:0.004613:0.013785:0.004722:0.005862:0.010565:0.004613:0.006983:0.008123:0.006983:0.009245:0.010565:0.006983:0.008123:0.008123:0.006983:0.004613:0.005862:0.009245:0.004613:0.009245:0.004722:0.004722:0.004613:0.009245:0.006983:0.009245:0.009245:0.010565:0.008123:0.005862:0.006965:0.003835
products, services, or customers based on activities  and services according to the actual consumption :@0.076923:0.163076:0.926783:0.163076:0.926783:0.147794:0.076923:0.147794:0.009552:0.007291:0.009552:0.009552:0.010873:0.008430:0.006169:0.007291:0.005029:0.006368:0.007291:0.008430:0.007815:0.009552:0.005029:0.008430:0.008430:0.007291:0.005029:0.006368:0.009552:0.007291:0.006368:0.008430:0.010873:0.007291:0.006169:0.009552:0.015396:0.008430:0.007653:0.007291:0.006368:0.009552:0.009552:0.007291:0.008430:0.009552:0.006368:0.009552:0.010873:0.006368:0.009552:0.008430:0.006169:0.004686:0.009552:0.005029:0.006169:0.005029:0.008430:0.006965:0.003835:0.018082:0.009661:0.010981:0.009661:0.007182:0.007399:0.008539:0.007924:0.009661:0.005138:0.008539:0.008539:0.007399:0.007182:0.009661:0.008539:0.008539:0.009661:0.007399:0.009661:0.005138:0.010981:0.009661:0.007182:0.006278:0.009661:0.007182:0.006278:0.010981:0.008539:0.007182:0.009661:0.008539:0.006278:0.010981:0.009661:0.005138:0.007182:0.008539:0.009661:0.010981:0.007399:0.010981:0.015504:0.009661:0.006278:0.005138:0.009661:0.010547:0.003835
performed for the cost objects. ABC was also identified  by each. ABC tries to ascertain the factors that cause :@0.076923:0.179051:0.926656:0.179051:0.926656:0.163769:0.076923:0.163769:0.009263:0.008141:0.007001:0.004740:0.009263:0.007164:0.015106:0.008141:0.009263:0.004649:0.004740:0.009263:0.007001:0.004649:0.005880:0.010583:0.008141:0.004649:0.008141:0.009263:0.007001:0.005880:0.004649:0.009263:0.009263:0.004740:0.008141:0.008141:0.005880:0.007001:0.004740:0.004649:0.012845:0.010583:0.010583:0.004649:0.013279:0.009263:0.007001:0.004649:0.009263:0.004740:0.007001:0.009263:0.004649:0.004740:0.009263:0.008141:0.010583:0.005880:0.004740:0.004613:0.004649:0.008141:0.009226:0.003835:0.017937:0.008828:0.009371:0.004993:0.008250:0.009371:0.008250:0.010692:0.004848:0.004993:0.012953:0.010692:0.010692:0.004993:0.005988:0.007110:0.004848:0.008250:0.007110:0.004993:0.005988:0.009371:0.004993:0.009371:0.007110:0.008250:0.008250:0.007634:0.005988:0.009371:0.004848:0.010692:0.004993:0.005988:0.010692:0.008250:0.004993:0.005029:0.009371:0.008250:0.005988:0.009371:0.007472:0.007110:0.004993:0.005988:0.010692:0.009208:0.005988:0.004993:0.008250:0.009371:0.010692:0.007110:0.008105:0.003835
as a post-mechanistic cost management approach in  each major activity, cost of such activities and the :@0.076923:0.195026:0.926692:0.195026:0.926692:0.179743:0.076923:0.179743:0.009425:0.007164:0.005337:0.009425:0.005337:0.009425:0.009425:0.007164:0.006042:0.006042:0.015269:0.008304:0.008304:0.010746:0.009425:0.010746:0.004903:0.007164:0.006042:0.004903:0.008304:0.005337:0.008304:0.009425:0.007164:0.006042:0.005337:0.015269:0.009425:0.010746:0.009263:0.009082:0.008304:0.015269:0.008304:0.010746:0.006042:0.005337:0.009263:0.009425:0.009425:0.007164:0.009425:0.009425:0.008304:0.010746:0.005337:0.004903:0.010547:0.003835:0.017811:0.008467:0.009588:0.008467:0.010909:0.006658:0.015432:0.009588:0.005066:0.009588:0.007327:0.006658:0.009588:0.008467:0.006205:0.004722:0.009588:0.005066:0.006205:0.007255:0.005066:0.006658:0.008467:0.009588:0.007327:0.006205:0.006658:0.009588:0.007381:0.006658:0.007327:0.010909:0.008467:0.010909:0.006658:0.009588:0.008467:0.006205:0.004722:0.009588:0.005066:0.006205:0.005066:0.008467:0.007327:0.006658:0.009588:0.010909:0.009588:0.006658:0.006205:0.010909:0.008105:0.003835
management accounting. ABC accurately reflects the  relationship between activities and products produced. :@0.076923:0.211001:0.926855:0.211001:0.926855:0.195718:0.076923:0.195718:0.015215:0.009371:0.010692:0.009208:0.009027:0.008250:0.015215:0.008250:0.010692:0.005988:0.004885:0.009371:0.008250:0.008250:0.009371:0.010692:0.010692:0.005988:0.004848:0.010692:0.009027:0.004848:0.004885:0.012953:0.010692:0.010692:0.004903:0.009371:0.008250:0.008250:0.010692:0.006947:0.009208:0.005988:0.008250:0.004324:0.009371:0.004885:0.007110:0.008250:0.004613:0.004758:0.008250:0.008250:0.005988:0.007110:0.004885:0.005988:0.010692:0.008105:0.003835:0.017594:0.006965:0.008105:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.010547:0.004704:0.009226:0.004215:0.009226:0.008105:0.005843:0.013062:0.008105:0.008105:0.010547:0.004215:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004215:0.009226:0.010547:0.009226:0.004215:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.004215:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.008105:0.009226:0.004704:0.003835
resource consumption in production and distribution  It is the main accounting tool to measure the cost of :@0.076923:0.226976:0.927126:0.226976:0.927126:0.211693:0.076923:0.211693:0.007110:0.008250:0.007110:0.009371:0.010692:0.007110:0.008250:0.008250:0.004903:0.008250:0.009371:0.010692:0.007110:0.010692:0.015215:0.009371:0.005988:0.004848:0.009371:0.010692:0.004903:0.004848:0.010692:0.004903:0.009371:0.007110:0.009371:0.009371:0.010692:0.008250:0.005988:0.004848:0.009371:0.010692:0.004903:0.009371:0.010692:0.009371:0.004903:0.009371:0.004848:0.007110:0.005988:0.007110:0.004848:0.009371:0.010692:0.005988:0.004848:0.009371:0.010547:0.003835:0.017684:0.006042:0.006042:0.005301:0.004903:0.007164:0.005301:0.006042:0.010746:0.008304:0.005301:0.015269:0.009425:0.004903:0.010746:0.005301:0.009425:0.008304:0.008304:0.009425:0.010746:0.010746:0.006042:0.004903:0.010746:0.009425:0.005301:0.006042:0.009425:0.009425:0.004903:0.005301:0.006042:0.009425:0.005301:0.015269:0.008304:0.009425:0.007164:0.010746:0.007164:0.008304:0.005301:0.006042:0.010746:0.008304:0.005301:0.008304:0.009425:0.007164:0.006042:0.005301:0.009425:0.004704:0.003835
by attempting to trace costs to products or processes.  products and services of any bank.:@0.076923:0.242951:0.772429:0.242951:0.772429:0.227668:0.076923:0.227668:0.008847:0.009389:0.005066:0.009226:0.006006:0.006006:0.008268:0.015233:0.009389:0.006006:0.004867:0.010710:0.009389:0.005084:0.006006:0.009389:0.005066:0.006006:0.006965:0.009389:0.008268:0.008268:0.005084:0.008268:0.009389:0.007128:0.006006:0.007128:0.005066:0.006006:0.009389:0.005084:0.009389:0.007128:0.009389:0.009389:0.010710:0.008268:0.006006:0.007128:0.005066:0.009389:0.007128:0.005084:0.009389:0.007128:0.009389:0.008268:0.008268:0.007128:0.007128:0.008268:0.007128:0.004704:0.003835:0.017811:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003835:0.009226:0.007019:0.003835:0.009226:0.010023:0.009226:0.003835:0.009226:0.009226:0.010547:0.009226:0.004704
ABC achieves this by accurately recognizing a causal :@0.076923:0.258925:0.492966:0.258925:0.492966:0.243643:0.076923:0.243643:0.012971:0.010710:0.010710:0.005102:0.009389:0.008268:0.010710:0.004867:0.008268:0.008684:0.008268:0.007128:0.005102:0.006006:0.010710:0.004867:0.007128:0.005102:0.008847:0.009389:0.005102:0.009389:0.008268:0.008268:0.010710:0.006965:0.009226:0.006006:0.008268:0.004342:0.009389:0.005102:0.007128:0.008268:0.008268:0.009046:0.009389:0.010710:0.004867:0.007128:0.004867:0.010710:0.009389:0.005102:0.009389:0.005102:0.008268:0.009389:0.010710:0.007128:0.009389:0.004704:0.003835
relationship of cost drivers to activities. It identifies :@0.076923:0.274900:0.493128:0.274900:0.493128:0.259618:0.076923:0.259618:0.007273:0.008412:0.005011:0.009371:0.006151:0.005011:0.009534:0.010855:0.007273:0.010855:0.005011:0.009534:0.006169:0.009534:0.007327:0.006169:0.008412:0.009534:0.007273:0.006151:0.006169:0.009534:0.007273:0.004668:0.008828:0.008412:0.007634:0.007273:0.006169:0.006151:0.009534:0.006169:0.009534:0.008412:0.006151:0.004668:0.009534:0.005011:0.006151:0.005011:0.008412:0.007273:0.005011:0.006169:0.006151:0.006151:0.006169:0.005011:0.009534:0.008412:0.010855:0.006151:0.005011:0.004613:0.004921:0.008412:0.006965:0.003835
activities which consume resources, attaches costs to :@0.076923:0.290875:0.492694:0.290875:0.492694:0.275593:0.076923:0.275593:0.009371:0.008250:0.005988:0.004505:0.009371:0.004848:0.005988:0.004848:0.008250:0.007110:0.004993:0.013387:0.010692:0.004848:0.008250:0.010692:0.004993:0.008250:0.009371:0.010692:0.007110:0.010692:0.015215:0.008250:0.004993:0.007110:0.008250:0.007110:0.009371:0.010692:0.007110:0.008250:0.008250:0.007110:0.004848:0.004993:0.009208:0.005988:0.005988:0.009371:0.008250:0.010692:0.008250:0.007110:0.004993:0.008250:0.009371:0.007110:0.005988:0.007110:0.004993:0.005988:0.009226:0.003835
them, and assigns costs to products or processes that :@0.076923:0.306850:0.492857:0.306850:0.492857:0.291567:0.076923:0.291567:0.006006:0.010710:0.008268:0.015233:0.004867:0.005084:0.009389:0.010710:0.009389:0.005084:0.009389:0.007128:0.007128:0.004867:0.009389:0.010710:0.007128:0.005084:0.008268:0.009389:0.007128:0.006006:0.007128:0.005084:0.006006:0.009389:0.005084:0.009389:0.007128:0.009389:0.009389:0.010710:0.008268:0.006006:0.007128:0.005084:0.009389:0.007128:0.005084:0.009389:0.007128:0.009389:0.008268:0.008268:0.007128:0.007128:0.008268:0.007128:0.005084:0.006006:0.010710:0.009226:0.005843:0.003835
use these activities.:@0.076923:0.322825:0.221562:0.322825:0.221562:0.307542:0.076923:0.307542:0.010547:0.006965:0.008105:0.003835:0.005843:0.010547:0.008105:0.006965:0.008105:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.004704
Rui Vieira and Keith Hoskin  in their research  mentioned inadequate adoption of cost accounting :@0.092301:0.338800:0.926995:0.338800:0.926995:0.323517:0.092301:0.323517:0.011217:0.011144:0.005301:0.008358:0.011759:0.005301:0.008702:0.005301:0.007399:0.009824:0.008358:0.009824:0.011144:0.009824:0.008358:0.011922:0.008702:0.005301:0.006440:0.011144:0.008358:0.013406:0.009824:0.007562:0.009824:0.005301:0.010547:0.006956:0.008358:0.005301:0.011144:0.008358:0.006440:0.011144:0.008702:0.005301:0.007562:0.008358:0.007562:0.008702:0.007562:0.008702:0.009824:0.007562:0.008702:0.010547:0.003835:0.017797:0.015414:0.008449:0.010891:0.006187:0.005047:0.009570:0.010891:0.008449:0.009570:0.006440:0.005047:0.010891:0.009570:0.009570:0.008449:0.009570:0.010891:0.009407:0.006187:0.008449:0.006440:0.009570:0.009570:0.009570:0.009570:0.006187:0.005047:0.009570:0.010891:0.006440:0.009570:0.007363:0.006440:0.008449:0.009570:0.007309:0.006187:0.006440:0.009570:0.008449:0.008449:0.009570:0.010891:0.010891:0.006187:0.005047:0.010891:0.009226:0.003835
8:@0.332906:0.332979:0.339055:0.332979:0.339055:0.324069:0.332906:0.324069:0.006149
paper, “:@0.076914:0.354775:0.135439:0.354775:0.135439:0.339492:0.076914:0.339492:0.009226:0.009064:0.009226:0.008105:0.005536:0.004704:0.004559:0.008105
The Implementation of Activity BasedCosting in a :@0.135439:0.354775:0.492975:0.354775:0.492975:0.339598:0.135439:0.339598:0.009064:0.009226:0.006965:0.004559:0.005843:0.013948:0.008105:0.004704:0.006965:0.013948:0.006965:0.009226:0.005843:0.008105:0.005843:0.004704:0.008105:0.009226:0.004559:0.008105:0.007273:0.004559:0.011687:0.006965:0.005843:0.004450:0.008105:0.004704:0.005843:0.009226:0.004559:0.011687:0.008105:0.006965:0.006965:0.008105:0.010547:0.008105:0.006965:0.005843:0.004704:0.009226:0.008105:0.004559:0.004704:0.009226:0.004559:0.008105:0.003835
Portuguese Bank”:@0.076914:0.370749:0.202774:0.370749:0.202774:0.355573:0.076914:0.355573:0.008937:0.008105:0.006965:0.005843:0.009226:0.008105:0.009226:0.006965:0.006965:0.006965:0.003329:0.011687:0.008105:0.009226:0.008105:0.008105
 have observed that, “After it was made  a greater awareness of adoption of costing accounting :@0.202774:0.370749:0.926904:0.370749:0.926904:0.355467:0.202774:0.355467:0.003329:0.010547:0.008521:0.008521:0.008105:0.003329:0.009226:0.009226:0.006965:0.008105:0.007490:0.008521:0.008105:0.009226:0.003329:0.005843:0.010547:0.009064:0.005843:0.004704:0.003329:0.004505:0.012809:0.004704:0.005843:0.008105:0.006965:0.003329:0.004704:0.005843:0.003329:0.013243:0.009226:0.006965:0.003329:0.015070:0.009226:0.009226:0.008105:0.003835:0.017851:0.009226:0.004161:0.009570:0.006965:0.008105:0.009064:0.005843:0.008105:0.006965:0.004161:0.008702:0.013243:0.009226:0.006965:0.008105:0.010547:0.008105:0.006965:0.006965:0.004161:0.009226:0.007019:0.004161:0.009226:0.009226:0.009226:0.009226:0.005843:0.004704:0.009226:0.010547:0.004161:0.009226:0.007019:0.004161:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.004161:0.009226:0.008105:0.008105:0.009226:0.010547:0.010547:0.005843:0.004704:0.010547:0.009226:0.003835
clear that ABC was an importantfeature to provide  techniques in the Indian Banks, which we will be :@0.076914:0.386724:0.926651:0.386724:0.926651:0.371442:0.076914:0.371442:0.008449:0.005047:0.008449:0.009570:0.007309:0.006422:0.006187:0.010891:0.009407:0.006187:0.006422:0.013152:0.010891:0.010891:0.006422:0.013586:0.009570:0.007309:0.006422:0.009570:0.010891:0.006422:0.005047:0.015414:0.009570:0.009570:0.007833:0.006187:0.009570:0.010891:0.006187:0.005228:0.008449:0.009407:0.006187:0.010891:0.007309:0.008449:0.006422:0.006187:0.009570:0.006422:0.009570:0.007309:0.009100:0.009570:0.005047:0.009570:0.008105:0.003835:0.017580:0.006278:0.008539:0.008539:0.010981:0.010981:0.005138:0.009661:0.010981:0.008539:0.007399:0.007218:0.005138:0.010981:0.007218:0.006278:0.010981:0.008539:0.007218:0.006278:0.010981:0.009661:0.005138:0.009661:0.010981:0.007218:0.010981:0.009661:0.010981:0.009661:0.007399:0.005138:0.007218:0.013677:0.010981:0.005138:0.008539:0.010981:0.007218:0.013496:0.008539:0.007218:0.014202:0.005138:0.005138:0.005138:0.007218:0.009661:0.008105:0.003835
the bank with cost information about unitary cost  discussed in detail in this article, yet it has been a slow :@0.076914:0.402699:0.926850:0.402699:0.926850:0.387416:0.076914:0.387416:0.006223:0.010927:0.008485:0.006730:0.009606:0.009606:0.010927:0.009606:0.006730:0.014147:0.005084:0.006223:0.010927:0.006730:0.008485:0.009606:0.007345:0.006223:0.006730:0.005084:0.010927:0.005084:0.009606:0.007508:0.015450:0.009444:0.006223:0.005084:0.009606:0.010927:0.006730:0.009082:0.009606:0.009606:0.010927:0.006223:0.006730:0.010927:0.010927:0.005084:0.006223:0.009606:0.007707:0.009606:0.006730:0.008485:0.009606:0.007345:0.005843:0.003835:0.017833:0.009226:0.004704:0.006965:0.008105:0.010547:0.006965:0.006965:0.008105:0.009226:0.004469:0.004704:0.010547:0.004469:0.009226:0.008105:0.005843:0.009226:0.004704:0.004704:0.004469:0.004704:0.010547:0.004469:0.005843:0.010547:0.004704:0.006965:0.004469:0.009226:0.007490:0.005843:0.004704:0.008105:0.004704:0.007761:0.004704:0.004469:0.008521:0.008105:0.005843:0.004469:0.004704:0.005843:0.004469:0.010547:0.009226:0.006965:0.004469:0.009226:0.008105:0.008105:0.010547:0.004469:0.009226:0.004469:0.006965:0.004704:0.008883:0.013767:0.003835
information to provideprofitability by product, customer  evolutionary process in the Indian Banks. There were :@0.076914:0.418674:0.927176:0.418674:0.927176:0.403391:0.076914:0.403391:0.004595:0.010421:0.004595:0.009118:0.007001:0.014961:0.008955:0.005735:0.004595:0.009118:0.010421:0.003130:0.005735:0.009118:0.003130:0.009100:0.006857:0.008648:0.009118:0.004577:0.009118:0.007996:0.009118:0.006838:0.009118:0.004613:0.004505:0.005735:0.008575:0.009118:0.004595:0.004595:0.004577:0.005735:0.009118:0.003130:0.008575:0.009100:0.003130:0.009118:0.006857:0.009118:0.009100:0.010439:0.007996:0.005735:0.004577:0.003130:0.007996:0.010439:0.006838:0.005735:0.009118:0.014961:0.007978:0.006965:0.003835:0.017797:0.008231:0.008648:0.009353:0.004830:0.010674:0.005970:0.004830:0.009353:0.010674:0.009353:0.007454:0.009353:0.004758:0.009353:0.007092:0.009353:0.008231:0.008231:0.007092:0.007092:0.004758:0.004830:0.010674:0.004758:0.005970:0.010674:0.008231:0.004758:0.005970:0.010674:0.009353:0.004830:0.009353:0.010674:0.004758:0.010674:0.009353:0.010674:0.009353:0.007092:0.004830:0.004034:0.010674:0.010674:0.008231:0.007092:0.008231:0.004758:0.013188:0.008231:0.007092:0.008105:0.003835
segment, and channel, some attitudes changed,  reasons for this slow progress.:@0.076914:0.434649:0.735825:0.434649:0.735825:0.419366:0.076914:0.419366:0.007671:0.008810:0.009932:0.015775:0.008810:0.011253:0.006549:0.005409:0.009208:0.009932:0.011253:0.009932:0.009208:0.008810:0.011253:0.009932:0.011253:0.011253:0.008810:0.005409:0.005409:0.009208:0.007671:0.009932:0.015775:0.008810:0.009208:0.009769:0.006549:0.006549:0.005409:0.006549:0.011253:0.009932:0.008810:0.007671:0.009208:0.008810:0.011253:0.009932:0.011253:0.009588:0.008810:0.009932:0.004704:0.003835:0.017652:0.006965:0.008105:0.009226:0.006965:0.009226:0.010547:0.006965:0.003835:0.004704:0.009226:0.006965:0.003835:0.005843:0.010547:0.004704:0.006965:0.003835:0.006965:0.004704:0.008883:0.013767:0.003835:0.009226:0.006965:0.008883:0.009570:0.006965:0.008105:0.006965:0.006965:0.004704
andmanagers began to accept it as they claimed the :@0.076914:0.450624:0.492975:0.450624:0.492975:0.435341:0.076914:0.435341:0.009462:0.010782:0.009462:0.015305:0.009462:0.010782:0.009299:0.009118:0.008340:0.007562:0.007200:0.005644:0.009462:0.008340:0.008937:0.009462:0.010782:0.005644:0.006079:0.009462:0.005644:0.009462:0.008340:0.008340:0.008340:0.009462:0.006079:0.005644:0.004939:0.006079:0.005644:0.009462:0.007200:0.005644:0.006079:0.010782:0.007996:0.009462:0.005644:0.008340:0.004939:0.009462:0.004939:0.015305:0.008340:0.009462:0.005644:0.006079:0.010782:0.008105:0.003835
project as their own. Part of the problemmight have  selected at random we will find that interest expenses :@0.076914:0.466598:0.926542:0.466598:0.926542:0.451316:0.076914:0.451316:0.009444:0.007182:0.009444:0.004921:0.008322:0.008322:0.006061:0.005500:0.009444:0.007182:0.005500:0.006061:0.010764:0.008322:0.004921:0.007182:0.005500:0.009100:0.013984:0.010764:0.004921:0.005500:0.010059:0.009444:0.007707:0.006061:0.005500:0.009444:0.007236:0.005500:0.006061:0.010764:0.008322:0.005500:0.009444:0.007182:0.009444:0.009444:0.004921:0.008322:0.015287:0.015287:0.004921:0.009444:0.010764:0.006061:0.005500:0.010764:0.008738:0.008738:0.008105:0.003835:0.017815:0.007092:0.008231:0.004830:0.008231:0.008231:0.005970:0.008231:0.009353:0.004848:0.009190:0.005970:0.004848:0.006929:0.009353:0.010674:0.009353:0.009353:0.015197:0.004848:0.013188:0.008231:0.004848:0.013894:0.004830:0.004830:0.004830:0.004848:0.004613:0.004740:0.010674:0.009353:0.004848:0.005970:0.010674:0.009190:0.005970:0.004848:0.004830:0.010674:0.005970:0.008231:0.007092:0.008231:0.007092:0.005970:0.004848:0.007888:0.009353:0.009353:0.008231:0.010674:0.007092:0.008231:0.006965:0.003835
been that the accounting department initially did not  are, in the range at 50-55% of the total expenses and :@0.076914:0.482573:0.926814:0.482573:0.926814:0.467291:0.076914:0.467291:0.009353:0.008231:0.008231:0.010674:0.004776:0.005970:0.010674:0.009190:0.005970:0.004776:0.005970:0.010674:0.008231:0.004776:0.009353:0.008231:0.008231:0.009353:0.010674:0.010674:0.005970:0.004830:0.010674:0.009353:0.004776:0.009353:0.008231:0.009353:0.009353:0.007616:0.005970:0.015197:0.008231:0.010674:0.005970:0.004776:0.004830:0.010674:0.004830:0.005970:0.004830:0.009353:0.004830:0.004306:0.009353:0.004794:0.009353:0.004830:0.009353:0.004776:0.010674:0.009353:0.005843:0.003835:0.017815:0.009335:0.007074:0.007870:0.004812:0.004722:0.004812:0.010656:0.004722:0.005952:0.010656:0.008213:0.004722:0.006911:0.009335:0.010656:0.008991:0.008213:0.004722:0.009172:0.005952:0.004722:0.010656:0.010656:0.005952:0.010656:0.010656:0.014057:0.004722:0.009335:0.007128:0.004722:0.005952:0.010656:0.008213:0.004722:0.005952:0.009335:0.005952:0.009335:0.004812:0.004722:0.007870:0.009335:0.009335:0.008213:0.010656:0.007074:0.008213:0.007074:0.004722:0.009335:0.010656:0.009226:0.003835
feel they owned or managedthe project.” It was felt by  the operating expenses are in the range of 18-26%, :@0.076914:0.498548:0.926597:0.498548:0.926597:0.483266:0.076914:0.483266:0.004939:0.008159:0.008159:0.004758:0.004649:0.005898:0.010601:0.007815:0.009281:0.004649:0.008937:0.013822:0.010601:0.008159:0.009281:0.004649:0.009281:0.007019:0.004649:0.015124:0.009281:0.010601:0.009118:0.008937:0.008159:0.009281:0.005898:0.010601:0.008159:0.004649:0.009281:0.007019:0.009281:0.004758:0.008159:0.008159:0.005898:0.004758:0.008159:0.004649:0.005898:0.005898:0.004649:0.013297:0.009281:0.007019:0.004649:0.004939:0.008159:0.004758:0.005898:0.004649:0.008738:0.009226:0.003835:0.017815:0.006097:0.010800:0.008358:0.005843:0.009480:0.009480:0.008358:0.007056:0.009317:0.006115:0.004957:0.010800:0.009480:0.005843:0.008032:0.009480:0.009480:0.008358:0.010800:0.007218:0.008358:0.007218:0.005843:0.009498:0.007218:0.008358:0.005843:0.004957:0.010819:0.005843:0.006097:0.010800:0.008358:0.005843:0.007056:0.009480:0.010800:0.009136:0.008376:0.005843:0.009480:0.007273:0.005843:0.010800:0.010800:0.006097:0.010800:0.010800:0.014202:0.004704:0.003835
the researchers that the usual resistance to introduction  hence focus of the banks has been to reduce cost of :@0.076914:0.514523:0.926705:0.514523:0.926705:0.499240:0.076914:0.499240:0.005735:0.010439:0.007996:0.003148:0.006857:0.007996:0.006857:0.007996:0.009118:0.006857:0.007996:0.010439:0.007996:0.007218:0.006857:0.003148:0.005735:0.010439:0.008955:0.005735:0.003148:0.005735:0.010439:0.007996:0.003148:0.010439:0.006857:0.010439:0.009118:0.004595:0.003148:0.006857:0.007996:0.006857:0.004595:0.006857:0.005735:0.009118:0.010439:0.007996:0.007996:0.003148:0.005735:0.009118:0.003148:0.004595:0.010439:0.005735:0.006857:0.009118:0.009118:0.010439:0.007996:0.005735:0.004595:0.009118:0.010547:0.003835:0.017652:0.010800:0.008358:0.010800:0.008358:0.008358:0.005807:0.004957:0.009480:0.008358:0.010800:0.007218:0.005807:0.009480:0.007273:0.005807:0.006097:0.010800:0.008358:0.005807:0.009480:0.009480:0.010800:0.009480:0.007218:0.005807:0.010800:0.009480:0.007218:0.005807:0.009480:0.008358:0.008358:0.010800:0.005807:0.006097:0.009480:0.005807:0.007218:0.008358:0.009480:0.010800:0.008358:0.008358:0.005807:0.008358:0.009480:0.007218:0.006097:0.005807:0.009480:0.004704:0.003835
of a new concept faced initial resistance within the bank,  deposits by bringing in more low cost deposits such as :@0.076914:0.530498:0.926977:0.530498:0.926977:0.515215:0.076914:0.515215:0.009064:0.006857:0.002876:0.009064:0.002876:0.010384:0.007942:0.013605:0.002876:0.007942:0.009064:0.010384:0.007942:0.007942:0.009064:0.005681:0.002876:0.004722:0.009064:0.007942:0.007942:0.009064:0.002876:0.004541:0.010384:0.004541:0.005681:0.004541:0.009064:0.004541:0.002876:0.006802:0.007942:0.006802:0.004541:0.006802:0.005681:0.009064:0.010384:0.007942:0.007942:0.002876:0.013605:0.004541:0.005681:0.010384:0.004541:0.010384:0.002876:0.005681:0.010384:0.007942:0.002876:0.009064:0.009064:0.010384:0.009064:0.004704:0.003835:0.017941:0.009281:0.008159:0.009281:0.009281:0.007019:0.004758:0.005898:0.007019:0.004649:0.008738:0.009281:0.004649:0.009281:0.007019:0.004758:0.010601:0.009281:0.004758:0.010601:0.009281:0.004649:0.004758:0.010601:0.004649:0.015124:0.009281:0.007019:0.008159:0.004649:0.004758:0.008937:0.013822:0.004649:0.008159:0.009281:0.007019:0.005898:0.004649:0.009281:0.008159:0.009281:0.009281:0.007019:0.004758:0.005898:0.007019:0.004649:0.007019:0.010601:0.008159:0.010601:0.004649:0.009281:0.006965:0.003835
but continuous persuasion from th top management  current and savings bank deposit customers.:@0.076914:0.546473:0.847285:0.546473:0.847285:0.531190:0.076914:0.531190:0.009425:0.010746:0.006042:0.005373:0.008304:0.009425:0.010746:0.006042:0.004903:0.010583:0.010746:0.009425:0.010746:0.007164:0.005373:0.009425:0.008304:0.007526:0.007164:0.010746:0.009425:0.007164:0.004903:0.009425:0.010746:0.005373:0.004903:0.007164:0.009425:0.015269:0.005373:0.006042:0.010746:0.005373:0.006042:0.009425:0.009425:0.005373:0.015269:0.009425:0.010746:0.009263:0.009082:0.008304:0.015269:0.008304:0.010746:0.005843:0.003835:0.018050:0.008105:0.010547:0.007598:0.006965:0.008105:0.010547:0.005843:0.003835:0.009226:0.010547:0.009226:0.003835:0.006965:0.008521:0.009226:0.004704:0.010547:0.009226:0.006965:0.003835:0.009226:0.009226:0.010547:0.009226:0.003835:0.009226:0.008105:0.009226:0.009226:0.006965:0.004704:0.005843:0.003835:0.008105:0.010547:0.006965:0.005843:0.009226:0.015070:0.008105:0.007327:0.006965:0.004704
and the motivated team work resulted in adoption of :@0.076914:0.562448:0.492884:0.562448:0.492884:0.547165:0.076914:0.547165:0.009407:0.010728:0.009407:0.005228:0.006024:0.010728:0.008286:0.005228:0.015251:0.009407:0.006024:0.004541:0.009064:0.009245:0.006024:0.008286:0.009407:0.005228:0.006024:0.008286:0.009407:0.015251:0.005228:0.013243:0.009407:0.007146:0.009407:0.005228:0.007146:0.008286:0.007146:0.010728:0.004885:0.006024:0.008286:0.009407:0.005228:0.004885:0.010728:0.005228:0.009407:0.009407:0.009407:0.009407:0.006024:0.004885:0.009407:0.010728:0.005228:0.009407:0.004704:0.003835
Activity Based Costing in place of conventional cost :@0.076914:0.578422:0.493011:0.578422:0.493011:0.563140:0.076914:0.563140:0.013062:0.008358:0.006097:0.004613:0.009480:0.004957:0.006097:0.009480:0.005753:0.010800:0.009480:0.007218:0.008358:0.009480:0.005753:0.010800:0.009480:0.007218:0.006097:0.004957:0.010800:0.009480:0.005753:0.004957:0.010800:0.005753:0.009480:0.004957:0.009480:0.008358:0.008358:0.005753:0.009480:0.007273:0.005753:0.008358:0.009480:0.010095:0.008774:0.008358:0.010800:0.006097:0.004957:0.009480:0.010800:0.009480:0.004957:0.005753:0.008358:0.009480:0.007218:0.005843:0.003835
accounting system.:@0.076914:0.594397:0.223706:0.594397:0.223706:0.579115:0.076914:0.579115:0.009226:0.008105:0.008105:0.009226:0.010547:0.010547:0.005843:0.004704:0.010547:0.009226:0.003835:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004704
Douglas  T. Hicks,Edmond J. Olejniczak III, and :@0.092292:0.610372:0.493047:0.610372:0.493047:0.595089:0.092292:0.595089:0.012302:0.009842:0.011162:0.009498:0.005319:0.009842:0.007580:0.003835:0.003980:0.009190:0.005319:0.008539:0.013424:0.005319:0.008720:0.009842:0.007580:0.005319:0.009842:0.009842:0.015685:0.009842:0.011162:0.009842:0.008539:0.005391:0.005319:0.008539:0.012483:0.005319:0.008720:0.005319:0.011162:0.005319:0.008720:0.007580:0.009842:0.009842:0.008539:0.006459:0.006459:0.006459:0.005319:0.008539:0.009842:0.011162:0.009226:0.003835
Bradley A. Curell in their paper, “:@0.076914:0.626347:0.336667:0.626347:0.336667:0.611064:0.076914:0.611064:0.010692:0.006947:0.009371:0.009371:0.004848:0.007906:0.009371:0.004957:0.012953:0.004848:0.004957:0.010692:0.010692:0.007110:0.008250:0.004848:0.004848:0.004957:0.004848:0.010692:0.004957:0.005988:0.010692:0.008250:0.004848:0.007110:0.004957:0.009371:0.009208:0.009371:0.008250:0.005681:0.004848:0.004957:0.008105
Measuring Customer :@0.336812:0.626347:0.492957:0.626347:0.492957:0.611171:0.336812:0.611171:0.016354:0.007110:0.008250:0.007110:0.009371:0.007110:0.004848:0.009371:0.008250:0.004957:0.010692:0.009371:0.007110:0.005988:0.008250:0.014093:0.007110:0.006965:0.003835
and Product Profitability at Community and Regional :@0.076914:0.642322:0.493137:0.642322:0.493137:0.627146:0.076914:0.627146:0.008539:0.009661:0.008539:0.007128:0.010981:0.007019:0.008539:0.008539:0.009661:0.007399:0.006278:0.007128:0.010981:0.007019:0.008539:0.004613:0.005047:0.006278:0.008286:0.008539:0.005138:0.005138:0.005138:0.006278:0.009661:0.007128:0.008539:0.006278:0.007128:0.010981:0.008539:0.014382:0.014003:0.009661:0.009661:0.005138:0.006278:0.009661:0.007128:0.008539:0.009661:0.008539:0.007128:0.011596:0.007236:0.008539:0.005138:0.008539:0.009661:0.008539:0.004704:0.003835
Banks in USA:@0.076914:0.658297:0.176452:0.658297:0.176452:0.643120:0.076914:0.643120:0.011687:0.008105:0.009226:0.008105:0.006965:0.003890:0.004704:0.009226:0.003908:0.012809:0.009226:0.011687
”found that in most cases, activity costs is :@0.176452:0.658297:0.492957:0.658297:0.492957:0.643014:0.176452:0.643014:0.008105:0.004704:0.009226:0.010547:0.010547:0.009226:0.003890:0.005843:0.010547:0.009064:0.005843:0.003908:0.004704:0.010547:0.003890:0.015070:0.009226:0.006965:0.005843:0.003890:0.008105:0.009226:0.006965:0.008105:0.006965:0.004704:0.003908:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.003890:0.008105:0.009226:0.006965:0.005843:0.006965:0.003908:0.004704:0.006965:0.003835
assigned as either a cost per transaction or a percentage :@0.076914:0.674271:0.492685:0.674271:0.492685:0.658989:0.076914:0.658989:0.009190:0.006929:0.006929:0.004668:0.009190:0.010511:0.008069:0.009190:0.003238:0.009190:0.006929:0.003238:0.008069:0.004668:0.005807:0.010511:0.008069:0.006929:0.003238:0.009190:0.003238:0.008069:0.009190:0.006929:0.005807:0.003238:0.009190:0.008069:0.006929:0.003238:0.005807:0.006766:0.009190:0.010511:0.006929:0.009190:0.008069:0.005807:0.004668:0.009190:0.010511:0.003238:0.009190:0.006929:0.003238:0.009190:0.003238:0.009190:0.008069:0.006929:0.008069:0.008069:0.010511:0.005807:0.009027:0.008847:0.008105:0.003835
add-on. Those activities most suited for percentage :@0.076914:0.690246:0.492776:0.690246:0.492776:0.674964:0.076914:0.674964:0.009588:0.009769:0.009588:0.006205:0.009588:0.010909:0.005066:0.005916:0.010909:0.010909:0.009588:0.007327:0.008467:0.006639:0.009588:0.008467:0.006205:0.004722:0.009588:0.005066:0.006205:0.005066:0.008467:0.007327:0.006639:0.015432:0.009588:0.007327:0.006205:0.006639:0.007327:0.010909:0.005066:0.006205:0.008467:0.009588:0.006639:0.005066:0.009588:0.007327:0.006639:0.009588:0.008467:0.007327:0.008467:0.008467:0.010909:0.006205:0.009425:0.009245:0.008105:0.003835
add-ons are general fund-raising, market/customer :@0.076914:0.706221:0.493228:0.706221:0.493228:0.690939:0.076914:0.690939:0.009588:0.009769:0.009588:0.006205:0.009588:0.010909:0.007327:0.006549:0.009588:0.007327:0.008467:0.006549:0.009245:0.008467:0.010909:0.008467:0.007164:0.009588:0.005066:0.006549:0.005066:0.010909:0.010909:0.009588:0.006205:0.007164:0.009588:0.005066:0.007327:0.005066:0.010909:0.009425:0.005066:0.006549:0.015432:0.009588:0.007327:0.009046:0.008467:0.006205:0.007327:0.008467:0.010909:0.007309:0.006205:0.009588:0.015432:0.008467:0.006965:0.003835
support, product/product line support and general and :@0.076914:0.722196:0.492975:0.722196:0.492975:0.706913:0.076914:0.706913:0.006965:0.010547:0.009226:0.009226:0.009226:0.007490:0.005843:0.004704:0.003799:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003799:0.004704:0.004704:0.010547:0.008105:0.003799:0.006965:0.010547:0.009226:0.009226:0.009226:0.007490:0.005843:0.003799:0.009226:0.010547:0.009226:0.003799:0.008883:0.008105:0.010547:0.008105:0.006802:0.009226:0.004704:0.003799:0.009226:0.010547:0.009226:0.003835
administrative activities. Those most effectively handled :@0.076914:0.738171:0.492938:0.738171:0.492938:0.722888:0.076914:0.722888:0.009172:0.009172:0.015016:0.004649:0.010493:0.004649:0.006911:0.005789:0.006748:0.009009:0.005789:0.004306:0.008467:0.008051:0.003202:0.009172:0.008051:0.005789:0.004306:0.009172:0.004649:0.005789:0.004649:0.008051:0.006911:0.004649:0.002478:0.010493:0.010493:0.009172:0.006911:0.008051:0.003202:0.015016:0.009172:0.006911:0.005789:0.003202:0.008051:0.005337:0.004830:0.008051:0.008051:0.005789:0.004306:0.008467:0.008051:0.004125:0.009172:0.003202:0.010493:0.009172:0.010493:0.009172:0.004649:0.008051:0.009226:0.003835
as a cost per transaction are transaction fund-raising, :@0.076914:0.754146:0.492758:0.754146:0.492758:0.738863:0.076914:0.738863:0.009299:0.007037:0.004686:0.009299:0.004686:0.008177:0.009299:0.007037:0.005916:0.004686:0.009299:0.008177:0.007037:0.004686:0.005916:0.006875:0.009299:0.010620:0.007037:0.009299:0.008177:0.005916:0.004776:0.009299:0.010620:0.004686:0.009299:0.007037:0.008177:0.004686:0.005916:0.006875:0.009299:0.010620:0.007037:0.009299:0.008177:0.005916:0.004776:0.009299:0.010620:0.004686:0.004776:0.010620:0.010620:0.009299:0.005916:0.006875:0.009299:0.004776:0.007037:0.004776:0.010620:0.009136:0.004704:0.003835
outside contractor support, and transaction fund-:@0.076914:0.770121:0.489049:0.770121:0.489049:0.754838:0.076914:0.754838:0.009697:0.011018:0.006314:0.007435:0.005174:0.009697:0.008575:0.007454:0.008575:0.009697:0.011018:0.006314:0.007273:0.009697:0.008575:0.006314:0.009697:0.007435:0.007454:0.007435:0.011018:0.009697:0.009697:0.009697:0.007960:0.006314:0.005174:0.007454:0.009697:0.011018:0.009697:0.007454:0.006314:0.007273:0.009697:0.011018:0.007435:0.009697:0.008575:0.006314:0.005174:0.009697:0.011018:0.007454:0.005174:0.011018:0.011018:0.009697:0.005843
using.”:@0.076914:0.786095:0.131368:0.786095:0.131368:0.770813:0.076914:0.770813:0.010547:0.006965:0.004704:0.010547:0.008883:0.004704:0.008105
Banks over time have come to this understanding :@0.092292:0.802070:0.492758:0.802070:0.492758:0.786788:0.092292:0.786788:0.010819:0.009516:0.010819:0.009498:0.007236:0.005988:0.009046:0.008792:0.008376:0.007236:0.005988:0.006133:0.004975:0.015341:0.008376:0.005988:0.010837:0.008792:0.008792:0.008394:0.005988:0.008376:0.009498:0.015341:0.008376:0.005988:0.006133:0.009498:0.005988:0.006115:0.010837:0.004975:0.007236:0.005988:0.010819:0.010819:0.009516:0.008376:0.007598:0.007236:0.006115:0.009516:0.010819:0.009498:0.004975:0.010837:0.009226:0.003835
that the conventional cost system of banking service  saved is rupee earned” were followed more rigorously :@0.076914:0.818045:0.927096:0.818045:0.927096:0.802762:0.076914:0.802762:0.006024:0.010728:0.009245:0.006024:0.005174:0.006024:0.010728:0.008286:0.005174:0.008286:0.009407:0.010023:0.008702:0.008286:0.010728:0.006024:0.004885:0.009407:0.010728:0.009407:0.004885:0.005174:0.008286:0.009407:0.007146:0.006024:0.005174:0.007146:0.009407:0.007146:0.006024:0.008286:0.015251:0.005174:0.009407:0.007200:0.005174:0.009407:0.009407:0.010728:0.009407:0.004885:0.010728:0.009407:0.005174:0.007146:0.008286:0.007671:0.009407:0.004885:0.008286:0.008105:0.003835:0.017572:0.007110:0.008666:0.008666:0.008250:0.009371:0.004903:0.004848:0.007110:0.004903:0.007399:0.010692:0.009371:0.008250:0.008250:0.004903:0.008250:0.009371:0.007562:0.010692:0.008250:0.009371:0.008250:0.004903:0.013207:0.008250:0.007110:0.008250:0.004903:0.004848:0.009371:0.004848:0.004848:0.009027:0.013207:0.008250:0.009371:0.004903:0.015215:0.009371:0.007110:0.008250:0.004903:0.007110:0.004848:0.008666:0.009371:0.007110:0.009371:0.010692:0.007110:0.004324:0.009226:-0.655220
is inadequate and inaccurate.The adoption of ABC  than to adopt cost accounting techniques to analyse the :@0.076914:0.834020:0.926771:0.834020:0.926771:0.818737:0.076914:0.818737:0.005066:0.007327:0.006658:0.005066:0.010909:0.009588:0.009588:0.008467:0.009588:0.010909:0.009425:0.006205:0.008467:0.006658:0.009588:0.010909:0.009588:0.006658:0.005066:0.010909:0.009588:0.008467:0.008467:0.010909:0.007164:0.009425:0.006205:0.008123:0.005066:0.010909:0.010909:0.008467:0.006658:0.009588:0.009588:0.009588:0.009588:0.006205:0.005066:0.009588:0.010909:0.006658:0.009588:0.007381:0.006658:0.013170:0.010909:0.010547:0.003835:0.018079:0.005771:0.010475:0.009154:0.010475:0.003184:0.005771:0.009154:0.003184:0.009154:0.009154:0.009154:0.009154:0.005771:0.003184:0.008032:0.009154:0.006893:0.005771:0.003184:0.009154:0.008032:0.008032:0.009154:0.010475:0.010475:0.005771:0.004631:0.010475:0.009154:0.003184:0.005771:0.008032:0.008032:0.010475:0.010475:0.004631:0.009154:0.010475:0.008032:0.006893:0.003184:0.005771:0.009154:0.003184:0.009154:0.010475:0.009154:0.004107:0.009154:0.006893:0.008032:0.003184:0.005771:0.010475:0.008105:-0.676604
system helps in calculating the costs of banking services :@0.076914:0.849995:0.492685:0.849995:0.492685:0.834712:0.076914:0.834712:0.006857:0.009118:0.006857:0.005735:0.007996:0.014961:0.003148:0.010439:0.007996:0.004595:0.009118:0.006857:0.003148:0.004595:0.010439:0.003148:0.007996:0.009118:0.004595:0.007996:0.010439:0.004595:0.008955:0.005735:0.004595:0.010439:0.009118:0.003148:0.005735:0.010439:0.007996:0.003148:0.007996:0.009118:0.006857:0.005735:0.006857:0.003148:0.009118:0.006911:0.003148:0.009118:0.009118:0.010439:0.009118:0.004595:0.010439:0.009118:0.003148:0.006857:0.007996:0.007381:0.009118:0.004595:0.007996:0.007996:0.006965:0.003835
in commercial banks more accurately.The adoption of :@0.076914:0.865970:0.492848:0.865970:0.492848:0.850687:0.076914:0.850687:0.004776:0.010620:0.004686:0.008177:0.009299:0.015142:0.015142:0.008177:0.007037:0.008177:0.004776:0.009299:0.004776:0.004686:0.009299:0.009299:0.010620:0.009299:0.007037:0.004686:0.015142:0.009299:0.007037:0.008177:0.004668:0.009299:0.008177:0.008177:0.010620:0.006875:0.009136:0.005916:0.008177:0.004251:0.006784:0.004776:0.010620:0.010620:0.008177:0.004668:0.009299:0.009299:0.009299:0.009299:0.005916:0.004776:0.009299:0.010620:0.004686:0.009299:0.004704:0.003835
ABC system helps in the pricing of banking services  administrative and miscellaneous cost were reduced by :@0.076914:0.881944:0.926897:0.881944:0.926897:0.866662:0.076914:0.866662:0.013044:0.010782:0.010782:0.005626:0.007200:0.009462:0.007200:0.006079:0.008340:0.015305:0.005626:0.010782:0.008340:0.004939:0.009462:0.007200:0.005626:0.004939:0.010782:0.005626:0.006079:0.010782:0.008340:0.005626:0.009462:0.007200:0.004939:0.008340:0.004939:0.010782:0.009462:0.005626:0.009462:0.007255:0.005626:0.009462:0.009462:0.010782:0.009462:0.004939:0.010782:0.009462:0.005626:0.007200:0.008340:0.007725:0.009462:0.004939:0.008340:0.008340:0.006965:0.003835:0.017753:0.009226:0.009226:0.015070:0.004704:0.010547:0.004704:0.006965:0.005843:0.006802:0.009064:0.005843:0.004360:0.008521:0.008105:0.003781:0.009226:0.010547:0.009226:0.003781:0.015070:0.004704:0.006965:0.008105:0.008105:0.004704:0.004704:0.009226:0.010547:0.008105:0.009226:0.010547:0.006965:0.003781:0.008105:0.009226:0.006965:0.005843:0.003781:0.013062:0.008105:0.006965:0.008105:0.003781:0.006965:0.008105:0.009226:0.010547:0.008105:0.008105:0.009226:0.003781:0.008684:0.009226:-0.741859
more competitive and scientific.:@0.076914:0.897919:0.314379:0.897919:0.314379:0.882637:0.076914:0.882637:0.015070:0.009226:0.006965:0.008105:0.003835:0.008105:0.009226:0.015070:0.009226:0.008105:0.005843:0.004704:0.005843:0.004360:0.008521:0.008105:0.003835:0.009226:0.010547:0.009226:0.003835:0.006965:0.008105:0.004704:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.007580:0.004704
It is also understood that ABC is a costing methodology  cost.:@0.092292:0.913894:0.545698:0.913894:0.545698:0.898612:0.092292:0.898612:0.005663:0.005663:0.002786:0.004523:0.006784:0.002786:0.009046:0.004523:0.006784:0.009046:0.002786:0.010366:0.010366:0.009046:0.007924:0.007146:0.006784:0.005663:0.009046:0.009046:0.009046:0.002786:0.005663:0.010366:0.008883:0.005663:0.002786:0.012628:0.010366:0.010366:0.002786:0.004523:0.006784:0.002786:0.009046:0.002786:0.007924:0.009046:0.006784:0.005663:0.004523:0.010366:0.009046:0.002786:0.014889:0.007924:0.005663:0.010366:0.009046:0.009046:0.009046:0.004523:0.008702:0.009046:0.009226:0.003835:0.018079:0.008105:0.009226:0.006965:0.005843:-0.403210
Evolution of Adoption of Cost Accounting in Indian :@0.510855:0.276311:0.927906:0.276311:0.927906:0.258223:0.510855:0.258223:0.009954:0.008776:0.009973:0.004825:0.010220:0.006705:0.004806:0.009973:0.010220:0.005661:0.009973:0.006573:0.005661:0.011169:0.010353:0.009973:0.010353:0.006705:0.004806:0.009973:0.010220:0.005661:0.009973:0.006573:0.005661:0.010942:0.009973:0.007921:0.006705:0.005661:0.011169:0.008472:0.008472:0.009973:0.010220:0.010220:0.006705:0.004806:0.010220:0.008757:0.005661:0.004806:0.010220:0.005661:0.005566:0.010220:0.010353:0.004806:0.009745:0.010220:0.004844
Banks:@0.510855:0.292288:0.558876:0.292288:0.558876:0.274200:0.510855:0.274200:0.010809:0.009745:0.010220:0.009327:0.007921
The Banking Commission Report 1972 and the :@0.526239:0.306850:0.926959:0.306850:0.926959:0.291567:0.526239:0.291567:0.011054:0.011054:0.008611:0.007725:0.011054:0.009733:0.011054:0.009733:0.005210:0.011054:0.009733:0.007725:0.011054:0.009733:0.015576:0.015576:0.005210:0.007472:0.007472:0.005210:0.009733:0.011054:0.007725:0.011488:0.008611:0.009733:0.009733:0.007996:0.006350:0.007725:0.011054:0.011054:0.011054:0.011054:0.007725:0.009733:0.011054:0.009733:0.007725:0.006350:0.011054:0.008105:0.003835
Narasimhan &  Thampy study in 2002, both have :@0.510862:0.322825:0.926904:0.322825:0.926904:0.307542:0.510862:0.307542:0.013279:0.009679:0.007273:0.009679:0.007435:0.005156:0.015540:0.010999:0.009697:0.011018:0.007381:0.012157:0.003835:0.002822:0.010999:0.011018:0.009679:0.015540:0.009335:0.009697:0.007381:0.007417:0.006314:0.010999:0.009534:0.009679:0.007381:0.005174:0.010999:0.007381:0.010999:0.011018:0.010999:0.011018:0.005156:0.007381:0.009697:0.009679:0.006314:0.010999:0.007381:0.010999:0.008991:0.008991:0.008105:0.003835
methods in Indian Banks. Though as on date there is :@0.510862:0.354775:0.926633:0.354775:0.926633:0.339492:0.510862:0.339492:0.015215:0.008250:0.005988:0.010692:0.009371:0.009371:0.007110:0.005011:0.004848:0.010692:0.005011:0.005988:0.010692:0.009371:0.004848:0.009371:0.010692:0.005011:0.010692:0.009371:0.010692:0.009371:0.007110:0.004848:0.004288:0.010692:0.010692:0.009371:0.010692:0.009371:0.010692:0.005011:0.009371:0.007110:0.005011:0.009371:0.010692:0.005011:0.009371:0.009208:0.005988:0.008250:0.005011:0.005988:0.010692:0.008250:0.007110:0.008250:0.005011:0.004848:0.006965:0.003835
If we look at the profit & loss statement of three banks :@0.526239:0.450624:0.927158:0.450624:0.927158:0.435341:0.526239:0.435341:0.005825:0.007001:0.003238:0.013044:0.008087:0.003238:0.004686:0.009208:0.009208:0.009208:0.003238:0.009046:0.005825:0.003238:0.005825:0.010529:0.008087:0.003238:0.009208:0.006947:0.009208:0.004613:0.004595:0.005825:0.003238:0.011669:0.003238:0.004686:0.009208:0.006947:0.006947:0.003238:0.006947:0.005825:0.009046:0.005825:0.008087:0.015052:0.008087:0.010529:0.005825:0.003238:0.009208:0.007001:0.003238:0.005825:0.010529:0.006947:0.008087:0.008087:0.003238:0.009208:0.009208:0.010529:0.009208:0.006965:0.003835
Banks:@0.518732:0.577568:0.560593:0.577568:0.560593:0.563814:0.518732:0.563814:0.009492:0.008304:0.009492:0.008304:0.006269
Indian :@0.650698:0.577568:0.699235:0.577568:0.699235:0.563814:0.650698:0.563814:0.005259:0.009492:0.008304:0.004233:0.008304:0.009492:0.003452
Bank:@0.655436:0.591346:0.691029:0.591346:0.691029:0.577592:0.655436:0.577592:0.009492:0.008304:0.009492:0.008304
ICICI Bank:@0.731197:0.577568:0.805003:0.577568:0.805003:0.563814:0.731197:0.563814:0.005259:0.009492:0.005259:0.009492:0.005259:0.003452:0.009492:0.008304:0.009492:0.008304
HDFC Bank:@0.829052:0.577568:0.907938:0.577568:0.907938:0.563814:0.829052:0.563814:0.011528:0.010518:0.008304:0.009492:0.003452:0.009492:0.008304:0.009492:0.008304
Interest Ex-:@0.518716:0.626619:0.596430:0.626619:0.596430:0.612865:0.518716:0.612865:0.005259:0.009492:0.005259:0.007294:0.006269:0.007294:0.006269:0.005259:0.003452:0.008304:0.008304:0.005259
penditure :@0.518716:0.640397:0.588110:0.640397:0.588110:0.626643:0.518716:0.626643:0.008304:0.007294:0.009492:0.008304:0.004233:0.005259:0.009492:0.006269:0.007294:0.003452
57.73%:@0.645846:0.626619:0.700603:0.626619:0.700603:0.612865:0.645846:0.612865:0.009492:0.009492:0.004233:0.009492:0.009492:0.012553
46.30%:@0.740722:0.626619:0.795478:0.626619:0.795478:0.612865:0.740722:0.612865:0.009492:0.009492:0.004233:0.009492:0.009492:0.012553
49.4%:@0.845871:0.626619:0.891135:0.626619:0.891135:0.612865:0.845871:0.612865:0.009492:0.009492:0.004233:0.009492:0.012553
Operating :@0.518716:0.665090:0.590015:0.665090:0.590015:0.651336:0.518716:0.651336:0.010681:0.008304:0.007294:0.006122:0.008157:0.005259:0.004233:0.009492:0.008304:0.003452
Expenditure:@0.518716:0.678869:0.601266:0.678869:0.601266:0.665114:0.518716:0.665114:0.008304:0.008304:0.008304:0.007294:0.009492:0.008304:0.004233:0.005259:0.009492:0.006269:0.007294
18.45%:@0.645846:0.665090:0.700603:0.665090:0.700603:0.651336:0.645846:0.651336:0.009492:0.009492:0.004233:0.009492:0.009492:0.012553
18.63%:@0.740722:0.665090:0.795478:0.665090:0.795478:0.651336:0.740722:0.651336:0.009492:0.009492:0.004233:0.009492:0.009492:0.012553
25.7%:@0.845871:0.665090:0.891135:0.665090:0.891135:0.651336:0.845871:0.651336:0.009492:0.009492:0.004233:0.009492:0.012553
[Source: Published Profit & Loss Statements of the Banks :@0.510855:0.706221:0.926535:0.706221:0.926535:0.691045:0.510855:0.691045:0.007001:0.009263:0.008141:0.009263:0.006621:0.007001:0.007001:0.004740:0.004649:0.010583:0.009263:0.007888:0.004740:0.004740:0.007001:0.009263:0.007001:0.008141:0.004649:0.010583:0.006621:0.008141:0.004613:0.004649:0.005880:0.004649:0.013984:0.004649:0.009263:0.008141:0.007001:0.007001:0.004649:0.009263:0.005880:0.008141:0.005880:0.007001:0.013984:0.007001:0.009263:0.005880:0.007001:0.004649:0.008141:0.007309:0.004649:0.005880:0.009263:0.007001:0.004649:0.011723:0.008141:0.009263:0.008141:0.006965:0.003835
2015-2016]:@0.510855:0.722196:0.608040:0.722196:0.608040:0.707020:0.510855:0.707020:0.010547:0.010547:0.010547:0.010547:0.005843:0.010547:0.010547:0.010547:0.010547:0.006965
It is not to mention that reducing operating expenses :@0.526232:0.738171:0.926915:0.738171:0.926915:0.722888:0.526232:0.722888:0.005843:0.005843:0.003799:0.004704:0.006965:0.003799:0.010547:0.009226:0.005843:0.003799:0.005843:0.009226:0.003799:0.015070:0.008105:0.010547:0.005843:0.004704:0.009226:0.010547:0.003799:0.005843:0.010547:0.009064:0.005843:0.003799:0.006965:0.008105:0.009226:0.010547:0.008105:0.004704:0.010547:0.009226:0.003799:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.010547:0.009226:0.003799:0.007761:0.009226:0.009226:0.008105:0.010547:0.006965:0.008105:0.006965:0.003835
was not a priority. However, alternate methodologies :@0.510855:0.754146:0.927187:0.754146:0.927187:0.738863:0.510855:0.738863:0.013442:0.009425:0.007164:0.005301:0.010746:0.009425:0.006042:0.005301:0.009425:0.005301:0.009425:0.007164:0.004903:0.009425:0.007164:0.004903:0.006042:0.006911:0.004903:0.005301:0.013008:0.009082:0.013261:0.008304:0.008720:0.008304:0.005735:0.004903:0.005301:0.009425:0.004903:0.006042:0.008304:0.007616:0.010746:0.009263:0.006042:0.008304:0.005301:0.015269:0.008304:0.006042:0.010746:0.009425:0.009425:0.009425:0.004903:0.009082:0.009425:0.004903:0.008304:0.006965:0.003835
like relying more and more on technology, closing :@0.510855:0.770121:0.926553:0.770121:0.926553:0.754838:0.510855:0.754838:0.005102:0.005102:0.009082:0.008503:0.006947:0.007363:0.008503:0.004577:0.009624:0.005102:0.010945:0.009624:0.006947:0.015468:0.009624:0.007363:0.008503:0.006947:0.009624:0.010945:0.009624:0.006947:0.015468:0.009624:0.007363:0.008503:0.006947:0.009624:0.010945:0.006947:0.006241:0.008503:0.008503:0.010945:0.010945:0.009624:0.005102:0.009281:0.009624:0.007291:0.005102:0.006947:0.008503:0.005102:0.009624:0.007363:0.005102:0.010945:0.009226:0.003835
down unviable branches, restricting the operational :@0.510855:0.786095:0.927150:0.786095:0.927150:0.770813:0.510855:0.770813:0.009498:0.009154:0.014039:0.010819:0.005880:0.010819:0.010113:0.009498:0.004975:0.008973:0.009498:0.004975:0.008376:0.005880:0.009498:0.007074:0.009498:0.010819:0.008376:0.010819:0.008376:0.007236:0.004975:0.005880:0.007236:0.008376:0.007236:0.006115:0.007236:0.004975:0.008376:0.006115:0.004975:0.010819:0.009498:0.005880:0.006115:0.010819:0.008376:0.005880:0.009498:0.009498:0.008376:0.007074:0.009335:0.006115:0.004975:0.009498:0.010819:0.009498:0.004704:0.003835
processes/systems  and inculcating the habit of “a rupee :@0.510855:0.802070:0.926933:0.802070:0.926933:0.786788:0.510855:0.786788:0.009118:0.006857:0.009118:0.007996:0.007996:0.006857:0.006857:0.007996:0.006857:0.006857:0.006857:0.009118:0.006857:0.005735:0.007996:0.014961:0.006857:0.003148:0.003148:0.009118:0.010439:0.009118:0.003148:0.004595:0.010439:0.007996:0.010439:0.004595:0.007996:0.008955:0.005735:0.004595:0.010439:0.009118:0.003148:0.005735:0.010439:0.007996:0.003148:0.010439:0.008593:0.009118:0.004595:0.005735:0.003148:0.009118:0.006911:0.003148:0.007996:0.009118:0.003148:0.007146:0.010439:0.009118:0.007996:0.008105:0.003835
actual cost incurred in various operations of the bank.:@0.510855:0.849995:0.920276:0.849995:0.920276:0.834712:0.510855:0.834712:0.009226:0.008105:0.005843:0.010547:0.009226:0.004704:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.003835:0.004704:0.010547:0.003835:0.008883:0.009226:0.006965:0.004704:0.009226:0.010547:0.006965:0.003835:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.003835:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.010547:0.009226:0.004704
The other cost factors such staff salary and selling, :@0.526232:0.865970:0.927042:0.865970:0.927042:0.850687:0.526232:0.850687:0.010692:0.010692:0.008250:0.004903:0.009371:0.005988:0.010692:0.008250:0.007110:0.004903:0.008250:0.009371:0.007110:0.005988:0.004903:0.005029:0.009371:0.008250:0.005988:0.009371:0.007472:0.007110:0.004903:0.007110:0.010692:0.008250:0.010692:0.004903:0.007110:0.005988:0.009371:0.005536:0.007164:0.004903:0.007110:0.009371:0.004848:0.009371:0.007472:0.009371:0.004903:0.009371:0.010692:0.009371:0.004903:0.007110:0.008250:0.004848:0.004848:0.004848:0.010692:0.009208:0.004704:0.003835
increasing business per unit, thereby reducing over all :@0.510855:0.897919:0.926626:0.897919:0.926626:0.882637:0.510855:0.882637:0.004704:0.010547:0.008105:0.006965:0.008105:0.009226:0.006965:0.004704:0.010547:0.009226:0.004613:0.009226:0.010547:0.006965:0.004704:0.010547:0.008105:0.006965:0.006965:0.004613:0.009226:0.008105:0.006965:0.004613:0.010547:0.010547:0.004704:0.005843:0.004704:0.004613:0.005843:0.010547:0.008105:0.006965:0.008105:0.008684:0.009226:0.004613:0.006965:0.008105:0.009226:0.010547:0.008105:0.004704:0.010547:0.009226:0.004613:0.008756:0.008521:0.008105:0.006965:0.004613:0.009226:0.004704:0.004704:0.003835