An Implementation of the Activity Based Costing in Banking Industry (Evidence from Mehr Bank in Mashad)
Subject Areas : Management Accounting
1 - ندارد
2 - ندارد
Keywords: ABC, Banking Industry, deposits, loans,
Abstract :
In this study the cost of rendering services is calculated during 2009 in some MehrBank branches using Activity Based Costing(ABC). The results are compared topromulgated interest rates. The services in this study include deposits and Islamic loancontracts. In order to implement the ABC the financial information if the branches arecollected through the general ledgers and non financial information is gathered byother ways. The results are compared using pair wise sample t tests. The findingsshow that there is a significant difference between the cost of the loans using the ABCand the promulgated rates.