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Comparison of Activity-Based Costing and Traditional Costing Systems: The Case of Agricultural Bank in Mazandaran Province (in Persian)

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Listed:
  • Bagheri, Seyedeh Razieh

    (Iran)

  • Rezari Pitenoei, Yaser

    (Iran)

Abstract

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.

Suggested Citation

  • Bagheri, Seyedeh Razieh & Rezari Pitenoei, Yaser, 2017. "Comparison of Activity-Based Costing and Traditional Costing Systems: The Case of Agricultural Bank in Mazandaran Province (in Persian)," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 10(32), pages 267-292, July.
    • Handle: RePEc:mbr:jmbres:v:10:y:2017:i:32:p:267-292
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    More about this item

    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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