Authors: Nikolaos Kartalis, Stergios Athianos, Stella Evangelou

Title: CAN TIME DRIVEN ACTIVITY BASED COSTING APPLIED IN BANK SECTOR:THE CASE OF COOPERATIVE BANK IN SERRES

Abstract

Product and service costing is a process of major importance for enterprises to be able to form their pricing policy, but also to control the cost of the produced products or services provided, both partly and totally. Pricing types vary and are determined by different criteria for each case, taking into account the mode of operation and the strategy followed by each business. This Diploma Thesis aims at studying and implementing the latest and most modern version of Activity-Based Costing, known as Time-Driven Activity-Based Costing (TDABC). This costing method was applied to a service provider, in particular a Banking Institution, providing extremely useful conclusions to the Bank's management regarding its operation, being a reliable tool for assessing both its existing and future operations plans.