Reducing costs by applying activity-based costing system and the possibility of the application in the banking sector : an empirical study on the housing bank for trade and finance
Other Title(s)
خفض التكاليف من خلال تطبيق نظام التكاليف على أساس النشاط و إمكانية التطبيق في القطاع المصرفي : دراسة حالة : بنك الإسكان للتجارة و التمويل
Joint Authors
al-Saffar, Hasan Jamil
Urayqat, Ahmad Yusuf Muhammad
Source
Al-Balqa` for Research and Studies
Issue
Vol. 19, Issue 2 (31 Dec. 2016)9 p.
Publisher
Publication Date
2016-12-31
Country of Publication
Jordan
No. of Pages
9
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aims at exploring the possibility of applying the Activity-Based Costing in the banks through a Case study of the Housing Bank for Trade and Finance.
The related data was collected from the relevant literature, and the annual report of the Housing Bank for the year 2013.
The researchers relied on the Bank’s income statement analysis for the year 2013, which showed that the bank allocates all the operation costs to the income summary account according to the traditional costing system.
The results showed that the Bank is still applying the traditional costing system, notwithstanding the fact that the ABC system can provide the Bank with many benefits such as reducing operational costs, accurate computing of customers cost, and increasing the Bank Profitability.
American Psychological Association (APA)
Urayqat, Ahmad Yusuf Muhammad& al-Saffar, Hasan Jamil. 2016. Reducing costs by applying activity-based costing system and the possibility of the application in the banking sector : an empirical study on the housing bank for trade and finance. Al-Balqa` for Research and Studies،Vol. 19, no. 2.
https://search.emarefa.net/detail/BIM-822103
Modern Language Association (MLA)
Urayqat, Ahmad Yusuf Muhammad& al-Saffar, Hasan Jamil. Reducing costs by applying activity-based costing system and the possibility of the application in the banking sector : an empirical study on the housing bank for trade and finance. Al-Balqa` for Research and Studies Vol. 19, no. 2 (2016 / 2017).
https://search.emarefa.net/detail/BIM-822103
American Medical Association (AMA)
Urayqat, Ahmad Yusuf Muhammad& al-Saffar, Hasan Jamil. Reducing costs by applying activity-based costing system and the possibility of the application in the banking sector : an empirical study on the housing bank for trade and finance. Al-Balqa` for Research and Studies. 2016. Vol. 19, no. 2.
https://search.emarefa.net/detail/BIM-822103
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references
Record ID
BIM-822103