The Impact of the Activity Based Costing System (A.B.C.) in the Pricing of Services Banks in the Jordanian commercial Banks: A Field Study

Atef Aqeel Al-Bawab and Hani Al-Rawashdeh

International Business Research, 2016, vol. 9, issue 4, 1-10

Abstract: This study aims to identify the impact of the application of Activity Based Costing (A.B.C.) in the pricing of banking services in the Jordanian commercial banks, and to achieve the objectives of this study a questionnaire was designed and analyzed by (SPSS) program, was used descriptive statistics mean, standard deviation and percentages, as well as use the T-test to test the hypothesis of the study. One of the most important results of the study that the (A.B.C.) system helps in pricing and in compute cost of the banks services. The study recommended that it has to update the hardware and software to suit the (A.B.C.) system, as well as the need to train workers in the Jordanian commercial banks in supervisory positions for the application and implementation of the (A.B.C.) system to help in operations costing and pricing of banking services.

Keywords: cost accounting; (A.B.C.) system; commercial banks (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ccsenet.org/journal/index.php/ibr/article/view/57945/31282 (application/pdf)
http://www.ccsenet.org/journal/index.php/ibr/article/view/57945 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:ibrjnl:v:9:y:2016:i:4:p:1-10

Access Statistics for this article

More articles in International Business Research from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().