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Year 2015, Volume: 36 Issue: 3, 3625 - 3634, 13.05.2015

Abstract

References

  • Anvari Rostami, A. A and Rezaiat E., (2007), A Comparative Assessment of the Profitability of Bank Credits to the Islamic Contracts Using Activity Based Costing and Industrial Costing; Case Study: Export Development Bank of Iran, Journal of Accounting and Auditing Reviews, No. 48
  • Nazemi, A., (2010), Application of ABC in Banking Industry; Case Study: Keshavarzi Bank, Research Project, Department of Research and Development of Keshavarzi Bank.
  • Fuster ،٬J. (2007), Management Accounting in Spanish Saving Banks: An Empirical Investigation،٬Journal of Performance Management،٬Vol. 20
  • Carenys ،٬J. and Sales،٬X. (2008), Costing the Banking Services: A Management Accounting Approach ،٬Journal of Money،٬ Investment and banking،٬ Iss. 6،٬PP. 35-53
  • Franklin ،٬E. and Kocakulah،٬ C. (2002).Activity Based Costing and Managed Asset Programs in the Banking Industry،٬The Journal of Bank Cost & Management Accounting،٬Vol. 15.،٬ No. 3, PP.46-64
  • Rezaee،٬ Z. (2005), The Relevance of Managerial Accounting Concepts in the Banking Industry،٬Journal of Performance Management،٬Vol. 18.،٬No. 2.،٬PP. 3-16.
  • Arab Mazaryazdi, M. and Naseri M, (2003), Feasibility of designing the model of calculating Actual Cost of Bank Deposits using ABC; Case Study: Refah Bank, Journal of Accounting and Auditing Reviews, No. 34
  • Malakouti, A., (2002), Investigation of Foundations of Allocating Indirect Costs in Iran Export Bank, MA. Thesis, Iranian Banking Institute.
  • Rahnamaye Roodposhty F., Bahry Sales J, and Pakmaram A., (2009), Ability Evaluate Along with Carification of Activity Based Costing Usage for Money Cost Determination within Country Banking Network, Management Accounting, No.
  • Namazi, M. and Nazemi, A., (2011), Helpful Comparative Evaluation or information of Activity Based Costing system with traditional Costing in electronic banking; Case Study: Iranian Keshavarzi Bank, MA. Thesis, Iranian Banking Institute
  • Anvari Rostami, A. A and Rezaiat E., (2007), A Comparative Assessment of the Profitability of Bank Credits to the Islamic Contracts Using Activity Based Costing and Industrial Costing; Case Study: Export Development Bank of Iran, Journal of Accounting and Auditing Reviews, No. 48
  • Rahmani, A., and Mohtadi V., (2007), ActivityBased Costing in financial institutions, - www.hesabras.org/abc-fa.html.

Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian

Year 2015, Volume: 36 Issue: 3, 3625 - 3634, 13.05.2015

Abstract

Abstract. In this study, the actual cost of installment sales was estimated in 15 branches of Bank Hekmat Iranian in the North West in 2o13 using activity-based costing and the obtained results were compared with actual cost applying the traditional method of banking system in Iran. In order to apply the methods and the obtained statistical data, correspondence was carried out. Data normality test was run using a paired comparison of the selected samples. The results revealed that using activity-based costing method, the actual cost of each Rial of deposits had a significant difference with the traditional method. Therefore, it is recommended that this bank replace the traditional approach to activity-based costing method.

References

  • Anvari Rostami, A. A and Rezaiat E., (2007), A Comparative Assessment of the Profitability of Bank Credits to the Islamic Contracts Using Activity Based Costing and Industrial Costing; Case Study: Export Development Bank of Iran, Journal of Accounting and Auditing Reviews, No. 48
  • Nazemi, A., (2010), Application of ABC in Banking Industry; Case Study: Keshavarzi Bank, Research Project, Department of Research and Development of Keshavarzi Bank.
  • Fuster ،٬J. (2007), Management Accounting in Spanish Saving Banks: An Empirical Investigation،٬Journal of Performance Management،٬Vol. 20
  • Carenys ،٬J. and Sales،٬X. (2008), Costing the Banking Services: A Management Accounting Approach ،٬Journal of Money،٬ Investment and banking،٬ Iss. 6،٬PP. 35-53
  • Franklin ،٬E. and Kocakulah،٬ C. (2002).Activity Based Costing and Managed Asset Programs in the Banking Industry،٬The Journal of Bank Cost & Management Accounting،٬Vol. 15.،٬ No. 3, PP.46-64
  • Rezaee،٬ Z. (2005), The Relevance of Managerial Accounting Concepts in the Banking Industry،٬Journal of Performance Management،٬Vol. 18.،٬No. 2.،٬PP. 3-16.
  • Arab Mazaryazdi, M. and Naseri M, (2003), Feasibility of designing the model of calculating Actual Cost of Bank Deposits using ABC; Case Study: Refah Bank, Journal of Accounting and Auditing Reviews, No. 34
  • Malakouti, A., (2002), Investigation of Foundations of Allocating Indirect Costs in Iran Export Bank, MA. Thesis, Iranian Banking Institute.
  • Rahnamaye Roodposhty F., Bahry Sales J, and Pakmaram A., (2009), Ability Evaluate Along with Carification of Activity Based Costing Usage for Money Cost Determination within Country Banking Network, Management Accounting, No.
  • Namazi, M. and Nazemi, A., (2011), Helpful Comparative Evaluation or information of Activity Based Costing system with traditional Costing in electronic banking; Case Study: Iranian Keshavarzi Bank, MA. Thesis, Iranian Banking Institute
  • Anvari Rostami, A. A and Rezaiat E., (2007), A Comparative Assessment of the Profitability of Bank Credits to the Islamic Contracts Using Activity Based Costing and Industrial Costing; Case Study: Export Development Bank of Iran, Journal of Accounting and Auditing Reviews, No. 48
  • Rahmani, A., and Mohtadi V., (2007), ActivityBased Costing in financial institutions, - www.hesabras.org/abc-fa.html.
There are 12 citations in total.

Details

Journal Section Special
Authors

Ghodratollah Talebnıa

Yadollah Karbası This is me

Aliakbar Nonahalnahr This is me

Publication Date May 13, 2015
Published in Issue Year 2015 Volume: 36 Issue: 3

Cite

APA Talebnıa, G., Karbası, Y., & Nonahalnahr, A. (2015). Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi, 36(3), 3625-3634.
AMA Talebnıa G, Karbası Y, Nonahalnahr A. Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi. May 2015;36(3):3625-3634.
Chicago Talebnıa, Ghodratollah, Yadollah Karbası, and Aliakbar Nonahalnahr. “Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian”. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 36, no. 3 (May 2015): 3625-34.
EndNote Talebnıa G, Karbası Y, Nonahalnahr A (May 1, 2015) Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 36 3 3625–3634.
IEEE G. Talebnıa, Y. Karbası, and A. Nonahalnahr, “Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian”, Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi, vol. 36, no. 3, pp. 3625–3634, 2015.
ISNAD Talebnıa, Ghodratollah et al. “Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian”. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 36/3 (May 2015), 3625-3634.
JAMA Talebnıa G, Karbası Y, Nonahalnahr A. Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi. 2015;36:3625–3634.
MLA Talebnıa, Ghodratollah et al. “Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian”. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi, vol. 36, no. 3, 2015, pp. 3625-34.
Vancouver Talebnıa G, Karbası Y, Nonahalnahr A. Evaluating the Actual Cost of Installment Sales Using Activity-Based Costing Case Study: Bank Hekmat Iranian. Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi. 2015;36(3):3625-34.