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:: year 10, Issue 32 (Summer 2017) ::
JMBR 2017, 10(32): 267-292 Back to browse issues page
Comparison of Activity-Based Costing and Traditional Costing Systems: The Case of Agricultural Bank in Mazandaran Province
Seyedeh Razieh Bagheri, Yaser Rezari Pitenoei 1
Abstract:   (1913 Views)

Since, mobilization and allocation of financial funds is the main task of a bank,  managing this process should be in the best possible way. It is only possible if managers can successfully analyze the detailed information of the cost and benefits of the process. The main objective of this study is to compare two traditional costing and activity-based costing systems. This study is based on data collection method and the research method is a descriptive case study. Our data sample includes 11 branches of Agricultural Bank in Mazandaran Province during the 2015 fiscal year. To test the research hypothesis, we apply the U Mann Whitney and T-test. The results show that cost of all types of deposit, except the other deposits item, are significantly different in two systems.

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Type of Study: Case Study | Subject: Financial Institutions and Services (G2)
Received: 2017/06/22 | Accepted: 2017/12/11 | Published: 2018/02/4
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year 10, Issue 32 (Summer 2017) Back to browse issues page
فصلنامه پژوهش‌های پولی-بانکی Journal of Monetary & Banking Research
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