Journal Cover
Volume 20 No 7 (2022)
Download PDF
Life Cycle of the Activity-Based Costing System (ABC) & its Impact onCost of Providing Banking Services Applied Research in Al-Rafidain Bank
PH.D. Salim Swadi Hammood AL-Mohammedawi 1, Imam Ja'afar Al-Sadiq University, Baghdad, Iraq,Business Administration Department
Abstract
The Importance of this research in adopting LC.ABC system as a tool for determining costof banking
services through a fair distribution of cost of banking activities, which leads tobest pricing for the
banking sector. The Aim of research is to calculate cost of providing banking services by adopting the life
cycle activity-based cost system (LC –ABC); The Problem use of traditional systems in calculating cost of
banking services in an unfair manner, which leads to inflation of those costs, as well as incorrect pricing
of banking activities
Keywords
Life cycle of the (ABC), Cost Driver, Cost of Banking Service.
Copyright
Copyright © Neuroquantology
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Articles published in the Neuroquantology are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IJECSE right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.