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

Yıl 2015, Cilt: 36 Sayı: 3, 3625 - 3634, 13.05.2015

Ghodratollah Talebnıa , Yadollah Karbası Aliakbar Nonahalnahr

Öz

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.

Anahtar Kelimeler

Activity-Based Costing, Bank Hekmat Iranian, Installment Sales

Kaynakça

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