Examinando por Materia "COSTOS DIRECTOS"

Mostrando 1 - 1 de 1
  • No hay miniatura disponible
    Ítem
    Construcción de un tablero de desempeño basado en rentabilidad para una sucursal de una compañía operadora de créditos por libranza
    (2018) Restrepo Salazar, María Alejandra; Uribe Marín, Ricardo; Uribe de Correa, Beatriz Amparo
    Financial Services companies use to operate through a branch network, where the branch itself can be considered as a business unit that demands a series of costs and expenses, where part of them are generated directly by the branch’s individual operation, while others are provided by a central office or hub -- This, in order to attract and consolidate a robust portfolio that can ensure income generation and guarantee an expected level of profitability by the shareholders -- However, report accounting, or the financial accounting is restricted to traditional practices that limit the allocation of costs to the different activities that are carried out during the development of the loan origination process, confining the profitability analysis to consolidated results, restricting the analysis and evaluation of individual business units such as branches -- In addition, the nature of financial products and their extent over time requires not only the profitability analysis by the reconfiguration of the income statement based in cost accounting and the activity-based costing system, but also complimentary and key industry and business ratios are needed to ensure and maximize the profitability levels from both an individual an aggregated level