الأساليب المعاصرة للتكلفة و دورها في تحديد و قياس تكلفة الخدمات المصرفية و تقويم الأداء : دراسة ميدانية على مصرف الإدخار و التنمية الإجتماعية 2020-2021م

الملخص EN

The problem of the study was to know the role of contemporary methods of co& in evaluating the performance of banking services, the study aimed to identify contemporary methods of cost which represented in (Activity-Based Cost method, Target Cost method, Value Chain Analysis method) in evaluating the performance of banking services.

The importance of the study lies in explaining the scientific and applied role of accounting in relation to the previous methods and their relationship to evaluating the performance of banking services.

The study assumed the exigence of a statistically significant relationship between these contemporary methods of codling and evaluating the performance of banking services.

The fludy followed the descriptive analytical approach with the use of the questionnaire as a tool for data collection by using Stephen Thumbethons equation to determine the sample size of 150 individuals from the total targeted population of 250.

The fludy concluded that contemporary methods of cofl help in raising the efficiency of evaluating the performance of banking services in the various departments.

The fludy recommended the application of contemporary methods of cofl in improving and developing services with determining the operational level of each activity and setting a development plan for the bank.