Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi)

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Rahnamay Roodposhti Feraydoon; Ghoreishi Davood; Farsi Abbas; NOROZI MOHAMMAD

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Title

Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi)

Author(s)

Rahnamay Roodposhti Feraydoon | Ghoreishi Davood | Farsi Abbas | NOROZI MOHAMMAD | Issue Writer Certificate

Keywords

Time-Driven Activity-Based CostingQ2

Banking industryQ2

Accounting ManagementQ2

Activity-based costingQ1

Abstract

Activity-based costing (ABC) is a particular costing methodology that calculates the cost of products, in time unit, from the total costs of activities resulting in presentation of banking products. In this paper, the cost of banking services in 10 selected branches of Bank Keshavarzi in Tehran in 2016 is computed by Time-Driven Activity-based costing Method (TD-ABC) and the outcomes are compared with current banking charges. The products at sample branches level include banking services, deposit services and bank financial facilities in local and foreign currencies. It is to be noted that the financial data collected from branches and Headquarters have been utilized in the study. The findings of the study display that cost of banking products, considering branches internal services (internal pricing) and the current banking charges for each of the services, presents various outcomes. So these findings, in addition to helping the bank managers to assess the performance of departments can provide useful information to improve performance and increase the efficiency of them.

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APA: Copy

Rahnamay Roodposhti, Feraydoon, Ghoreishi, Davood, Farsi, Abbas, & NOROZI, MOHAMMAD. (2018). Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(27 ), 29-38. SID. https://sid.ir/paper/238109/en

Vancouver: Copy

Rahnamay Roodposhti Feraydoon, Ghoreishi Davood, Farsi Abbas, NOROZI MOHAMMAD. Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(27 ):29-38. Available from: https://sid.ir/paper/238109/en

IEEE: Copy

Feraydoon Rahnamay Roodposhti, Davood Ghoreishi, Abbas Farsi, and MOHAMMAD NOROZI, “Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi),” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 27 , pp. 29–38, 2018, [Online]. Available: https://sid.ir/paper/238109/en

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