الاتجاهات الاستراتيجية لتكامل نظام التكاليف و الإدارة على أساس الأنشطة (ABM)‎ و (ABC)‎، نحو تحسين و تطوير أداء الخدمات المصرفية و خفض تكلفتها

الملخص EN

This study aimed at investigating the strategic directions for the integration between activities based costing (abc) & activity based management (abm), to achieve the objectives of the departments of industrial companies towards improving & developing ongoing activities & processes used in the performance of banking services.

The study focused on (19) jordanian bank according to the latest bulletin of the central bank in 2012, & distributed (133) questionnaires to targeted senior management & the department of finance & the department of development & planning.

The responses to the sample used to prove or deny the hypotheses of the study & the achievement of its objectives, (120) questionnaires were returned & (100) were found questionnaires suitable for analysis.

was used to analyze the results & test hypotheses the spss statistical system, it was found that there is a change in services due to automation developments where technology has led to a change in the nature of the activities & performance & providing banking services reflected in the costs & time of the life cycle of services & raising the quality of employment at the first level called intellectual elite.

the study also recommended the need for the departments Jordanian banks of depend fully on the systems of cost accounting on the basis of the activities (abc) & the administration on the basis of activities (abm), in order to provide banking services at a cost & quality accepted by customers & provide accurate information to the departments around central & downstream activities of the banking business to enable the administration to re-design services constantly through their life cycles.