التعهيد الإلكتروني و أثره على خفض التكلفة : دراسة ميدانية عينة من المصارف المدرجة بسوق الخرطوم الاوراق المالية

الملخص EN

Purpose – assess the current status of the operating cost behavior of the banking sector in order to demonstrate the impact of electronic outsourcing on reducing these costs and achieve significant savings for pricing and profitability Design/methodology/appro ach – Study random sample of banks listed on the stock market in Khartoum.

The accounting analysis was carried out before and after the electronic outsourcing operations through cloud computing technology Findings – Experimental accepting the assumption that eoutsourcing supports cost reduction strategies for Iraqi industrial companies