AN IMPLEMENTATION OF THE ACTIVITY BASED COSTING IN BANKING INDUSTRY (EVIDENCE FROM MEHR BANK IN MASHAD)

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NAZEMI A.; SEYEDI A.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:12 Page(s): 51-65

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Information Journal Paper

Title

AN IMPLEMENTATION OF THE ACTIVITY BASED COSTING IN BANKING INDUSTRY (EVIDENCE FROM MEHR BANK IN MASHAD)

Author(s)

NAZEMI A. | SEYEDI A. | Issue Writer Certificate

Keywords

ABCQ2

BANKING INDUSTRYQ2

DEPOSITSQ2

LOANSQ2

Abstract

In this study the cost of rendering services is calculated during 2009 in some Mehr Bank branches using Activity Based Costing (ABC). The results are compared to promulgated interest rates. The services in this study include DEPOSITS and Islamic loan contracts. In order to implement the ABC the financial information if the branches are collected through the general ledgers and non financial information is gathered by other ways. The results are compared using pair wise sample t tests. The findings show that there is a significant difference between the cost of the LOANS using the ABC and the promulgated rates.

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