Relationship between the application of activity-based costing system, and activity-based management system in Palestinian banks profit maximization : field stud
Other Title(s)
العلاقة بين تطبيق نظام تكاليف الأنشطة و نظام إدارة الأنشطة في تعظيم ربحية البنوك الفلسطينية : دراسة ميدانية
Author
Source
IUG Journal of Economics and Business Studies
Issue
Vol. 24, Issue 2 (30 Apr. 2016), pp.30-48, 19 p.
Publisher
The Islamic University-Gaza Deanship of Research and Graduate Affairs
Publication Date
2016-04-30
Country of Publication
Palestine (Gaza Strip)
No. of Pages
19
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The study aims to examine the relationship between the implementation of activity-based costing, ABC and activity-based management, ABM systems and profit maximization in Palestinian banks which count 7 banks.
It was distributing 56 questionnaires for the sample study, and then making statistical analysis using SPSS program.
The study resulted that there is a relationship between cost allocation mechanisms according to ABC system; allocation of cost objects and Palestinian banks profit maximization.
As well as, there is significant statistical relationship between activation of ABM and performance measure in Palestinian banks profit maximization.
In addition of that, it found that the implementation of ABC system and ABM system lead to maximization profits in Palestinian banks.
The study recommends for the priority of the implementation of ABC and ABM in all Palestinian institutions.
American Psychological Association (APA)
Dirgham, Mahir M.. 2016. Relationship between the application of activity-based costing system, and activity-based management system in Palestinian banks profit maximization : field stud. IUG Journal of Economics and Business Studies،Vol. 24, no. 2, pp.30-48.
https://search.emarefa.net/detail/BIM-721999
Modern Language Association (MLA)
Dirgham, Mahir M.. Relationship between the application of activity-based costing system, and activity-based management system in Palestinian banks profit maximization : field stud. IUG Journal of Economics and Business Studies Vol. 24, no. 2 (Apr. 2016), pp.30-48.
https://search.emarefa.net/detail/BIM-721999
American Medical Association (AMA)
Dirgham, Mahir M.. Relationship between the application of activity-based costing system, and activity-based management system in Palestinian banks profit maximization : field stud. IUG Journal of Economics and Business Studies. 2016. Vol. 24, no. 2, pp.30-48.
https://search.emarefa.net/detail/BIM-721999
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 46-48
Record ID
BIM-721999