Abstract
Inleiding. Elke onderneming wat sy sout werd is en sy me- dedingingsvermoë wil handhaaf of verbeter moet homself op hoogte stel van die ontwikkelings wat daar op sy terrein plaasvind. By ’n bank neem die administrasie 'n besonder belangrike plek in. Die boekhouding is by ’n bank moontlik belangriker as by ’n industriële of handelsonderneming. ’n Bank is ’n arbeidsintensiewe bedryf, dit wil sê die grootste gedeelte van die werk word deur mense gedoen en slegs ’n betreklike klein gedeelte kan deur masjiene oorgeneem word. As u die wins-en-verliesrekening van ’n bank sou ontleed, sou u tot die gevolgtrekking kom dat ongeveer 60%—70% van al die onkoste die betaling van lone, salarisse, pensioenbydrae, ensovoorts verteenwoor- dig, alles koste wat regstreeks in verband staan met die personeel.Copyright information
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