دور نظام التكلفة على أساس النشاط في قياس تكلفة الخدمات المصرفية

الملخص EN

The study problem stemmed from the failure of the currently applied traditional costs systems in keeping pace with the technical development in the banking sector.

This study aimed at examining the impact of using the activity based cost system in measuring the cost of banking services.

The research main findings indicated the appropriateness of applying the activity based cost system in Sudanese banking sector; in addition to its effectiveness in determining the proper cost of banking services, and calculating the actual profitability of the bank.

The study recommended that further studies to be conducted on appropriateness of the system to other sectors; besides calling for gradual application of activity based cost system on several successive periods, especially in institutions where it is difficult to fully apply the system.