التكامل بين بطاقة الأداء المتوازن و التكاليف علي أساس النشاط و أثره في تقويم أداء المصارف التجارية : دراسة حالة المصارف السودانية

الملخص EN

This study aims to identify the impact of integration between the Balanced Scorecard and Activity-Based Costing in evaluating the performance of commercial banks The study main findings indicated that the flow of operational financial information from Activity Based Costing system can be regarded as an important database for developing and improving performance which may be reflected into the Balanced Scorecard system leading to improvement in the overall organization performance Moreover Sudanese commercial banks depend generally on financial analysis system to evaluate the efficiency and effectiveness of performance The study calls for the Sudanese commercial banks management to establish a sub-department for costs and take advantage of their cost accountants who occupy other jobs to apply the Activity Based Costing system and using the information provided by it in order to guarantee the supervision of the cost of banking services Furthermore banks administration should be serious about improving the currently applied assessment systems in order to ensure the improvement of the decision-making process