لتقدير (ABC)‎ استخدام نظام محاسبة التكاليف على أساس الأنشطة تكلفة الخدمة المصرفية : حالة بنك الفلاحة و التنمية الريفية-BADR-

الملخص EN

The study aims at identifying the scientific framework for the use of the Activity Based Costing system and its role in facing the latest developments in the banking sector.

After defining the system and the stages of its application in the economic institutions and the importance of applying it in the banking institutions, the study presented a scientific proposal for measuring and charging the costs on the lending service in the banking institution The approach of the Activity Based Costing system is undertaken in the case of the Bank of Agriculture and Rural Development.

The study concluded that the traditional methods were weak and unsuitable for modern developments in the business environment.

It also led to a lack of awareness of the importance of the Activity Based Costing system and its lack of application in the Algerian banking institutions through the bank under study.

The study recommends the establishment of cost accounting departments at the level of regional and local agencies of banks with the provision of scientifically qualified staff to take advantage of the application of modern cost systems in determining the cost of banking services.

This recommendation is joined to the need to conduct cost and benefit analyzes arising from the application of these systems for the purpose of verifying the feasibility of the system on the profitability of the bank Implications and the quality of banking service.