استخدام نظام التكاليف على أساس الأنشطة الموجهة بالوقت (TD-ABC)‎ للرقابة على التكاليف في القطاع المصرفي : دراسة تطبيقية ببنك التنمية المحلية BDL وكالة أدرار

الملخص EN

the current study aims to provide a practical framework for the application of Time-Driven Activity-Based Costing (TD-ABC) in the banking sector by highlighting its role in the accurate allocation of indirect costs to the banking service, as well as controlling costs by applying to the BDL- Through his agency in Adrar city.

Our study found that the application of the TD-ABC system in the bank under consideration contributes to the accurate allocation of indirect costs, in addition to providing important information to control Indirect costs Through the detection of unused energy, which amounted to 78.

72% of the total available energy, which helps the management of the bank to exploit this energy or rationalization