Český finanční a účetní časopis 2006(4):34-49 | DOI: 10.18267/j.cfuc.193

Specifics of management accounting information system in a banking sector

Jana Fibírová
Prof. Ing. Jana Fibírová, CSc. - profesorka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <fibirova@vse.cz>.

Management accounting information system can be perceived in two relatively independent concepts, seen as product costing or responsibility accounting. Product costing purveys detailed information on actual product profitability (with classification according to customer segments or distribution channels in detail) and profitability analyses. On the other hand, responsibility accounting employs different criteria to measure the performance of centres in order to set the responsibility for fundamental financial indicators (costs, revenues and profit). In a banking sector, product, organisational and cliental concepts of management accounting unite in one conceptually congruent approach whose main criterion is actual profitability in triple analytical segmentation. The difference is caused by characteristic features of products in a banking sector, further by concrete form of production process and thus closely related system of responsibility management.

Keywords: Classification of activities in a company; Product costing; Responsibility accounting; Process; Product; Centre; Customer; Performance measurement criteria; Product profitability.
JEL classification: G30

Published: December 1, 2006  Show citation

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Fibírová, J. (2006). Specifics of management accounting information system in a banking sector. Czech Financial and Accounting Journal, 2006(4), 34-49. doi: 10.18267/j.cfuc.193
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