Life Cycle of the Activity-Based Costing System (ABC) & its Impact onCost of Providing Banking Services Applied Research in Al-Rafidain Bank

The Importance of this research in adopting LC.ABC system as a tool for determining costof banking services through a fair distribution of cost of banking activities, which leads tobest pricing for the banking sector. The Aim of research is to calculate cost of providing banking services by adopting...

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Veröffentlicht in:NeuroQuantology 2022-01, Vol.20 (7), p.3101
Hauptverfasser: PH D Salim Swadi Hammood AL-Mohammedawi, Imam Ja'afar Al-Sadiq University, Baghdad, Iraq, Business Administration Department
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Sprache:eng
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Zusammenfassung:The Importance of this research in adopting LC.ABC system as a tool for determining costof banking services through a fair distribution of cost of banking activities, which leads tobest pricing for the banking sector. The Aim of research is to calculate cost of providing banking services by adopting the life cycle activity-based cost system (LC –ABC); The Problem use of traditional systems in calculating cost of banking services in an unfair manner, which leads to inflation of those costs, as well as incorrect pricing of banking activities
ISSN:1303-5150
DOI:10.14704/nq.2022.20.7.NQ33389