Case | HBS Case Collection | March 1995 (Revised April 1997)

Co-operative Bank, The

by Robert S. Kaplan and Srikant M. Datar


A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and services offered. It turns to activity-based costing as part of its reengineering effort to learn more about the process and product costs and customer profitability, and contemplates what actions to take based on this new information.

Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry;


Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.)