مدى توافر مقومات تطبيق مدخل التكلفة على أساس النشاط في المصارف التجارية العامة الليبية

الملخص EN

Libyan public commercial banks play an important role in economic activity, its services, therefore, required to be priced and cost calculated through applying a cost system proportional to the nature of banking business.

Thus, the present study aims to recognise the implementation constituents of Activity-Based Costing (ABC) introduction in Libyan public commercial banks as ABC is the most appropriate cost system for computing costs in service organisations.

A questionnaire was utilised as an instrument of collecting required data, the data was analysed by descriptive and inferential statistics.

The study provided a scientific evidence for the availability of required components to apply the ABC in Libyan public commercial banks.