دور نظام تكاليف الأنشطة في قياس تكلفة الخدمات المصرفية و تحقيق التميز في الخدمات عند المنافسين : دراسة ميدانية على عينة من المصارف السودانية 2021 م

الملخص EN

The study aimed to know the Sestem of activity-based costing in measuring banking services costs, the study problem represented in answering the following question: Does activity- based costing lead to measuring the costs of banking services and Achieving Advantage in Services for Competitivess? The study aims to provide Presentation of activity-based costing, to measure the cost of banking services.

And formulated from thes problem the flowing questions.

Does the application of the activity-based costing method lead to the measurement banking services cost? Does measuring the costs of banking services lead to achieving competitive advantage? The importance of this research comes in that it works to highlight the importance of using activity-based costing and their impact on cost measuring banking services and equitably distribute costs to the activities that cause them, The study formulated and tested the hypotheses represented in: The first hypothesis: The application of the activity-based costing method leads to the measurement of banking services cost, Measuring the costs of banking services leads to achieving competitive advantage, The study reached several results, including: There is a statistically significant relationship between the application of the activity-based costing method (ABC) and the measurement of the cost of banking services in Sudanese banks in Khartoum.

the study adopted analytical descriptive approach to test the hypothesis.

The study also adopted the historical approach to follow the phenomenon of the research.