أسلوب التكلفة علي أساس النشاط و دوره في دقة قياس تكلفة الخدمات المصرفية : بالتطبيق علي بنك أمدرمان الوطني

الملخص EN

The problem of the study aimed at exploring the effect of using the Activity Based Costing Technique in improving the accuracy of measuring the cost of banking services, case study of Omdurman National Bank.

The study used the descriptive analytical method.

The study main finding indicated the existence of a close correlation between the activities motivation and the accuracy of measuring the cost of banking services at Omdurman National Bank.

Moreover, the application of the Activity Based Costing Technique aids in the allocation of resources on the basis of activities, which leads to the accuracy of measuring the cost of banking services.

Also, it provides accurate costing information that may help in taking strategic decisions, which may enable the Omdurman National Bank to dominate the competitive banking market.

The study main recommendations call for the application of Activity Based Costing Technique in the banking field, since it has several advantages such as cost reduction, and taking accurate decisions