Implementing The System Of Costs Based On Activity In The Banking Sector An Applied study Rashed Bank /Atteffhaa Branch

Abstract

Using the system (ABC) in the banking sector is a relatively new subject, which concerns organizations and banks in some of the developed and developing countries. Naturally, the reason for this interest is the desire to benefit from the various advantages which the system (ABC) offers in measuring the cost of the financial aids, the supervision and having the suitable administrative decisions.This research aims to explain the use of system (ABC) in banks, and determine its impact on the accuracy and the objectivity of the cost measurements, taking administrative decisions and control of the available resources . practical study on the Rashed bank /Atteffhaa Branch, in order to show the way of measuring the expense of these services. The research ended with group of conclusions and recommendations