دور التكامل بين بطاقة الأداء المتوازن ونظام التكاليف على أساس الأنشطة في تخفيض تكاليف الخدمات المصرفية: دراسة حالة: البنك الزراعي السوداني

الملخص EN

The aim of the research is to demonstrate the integration between integration, balanced performance and the cost system based on activities in reducing the costs of banking services in the Sudanese agricultural bank.

in order to accomplish the research requirements, the study relied on the field method.

questionnaire was used as a means of data collection.

statistical tools and methods were also used to analyze data by using the statistical package for social sciences (SPSS).

the research reached a set of results, including: the increasing use of modern technology used in providing banking services made the bank endeavor to adopt the concept of activity-based costing system.

the bank's management realized that the financial and non-financial information provided by the balanced scorecard system and the costs based on activities enables top management to make rational strategic decisions towards reducing costs.