@article{
  author = {ناظمی, امین, سیدی, سیداحمد},
  title = {An Implementation of the Activity Based Costing in Banking Industry
(Evidence from Mehr Bank in Mashad)},
  journal = {Management Accounting},
  year = {2012},
  volume = {5},
  number = {12},
  pages = {51-65},
  doi = {}
}