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

Ghodratollah TALEBNIA; Yadollah KARBASI; Aliakbar NONAHALNAHR

Makale detayları

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

Yazarlar:

Ghodratollah TALEBNIA | Yadollah KARBASI | Aliakbar NONAHALNAHR

Yayıncı:

Sivas Cumhuriyet Üniversitesi

Dergi:

Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 2015 Vol.36 Issue 3, pp.3625-3634

Belge Tipi:

Makale

Yayın Tarihi:

5/2015

Belge Dili:

Türkçe

Document ID (Org No.):

2000921894

Sıklık:

Üç Aylık

eISSN:

2587-246X

pISSN:

2587-2680

Özet:

 


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.

.

Makale detayları

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

Yazarlar: Ghodratollah TALEBNIA | Yadollah KARBASI | Aliakbar NONAHALNAHR

Yayıncı: Sivas Cumhuriyet Üniversitesi

Dergi: Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 2015 Vol.36 Issue 3, pp.3625-3634

Belge Tipi: Makale

Yayın Tarihi: 5/2015

Belge Dili: Türkçe

Document ID (Org No.): 2000921894

Sıklık: Üç Aylık

eISSN: 2587-246X

pISSN: 2587-2680

Sayı

Yazarlar:

Ghodratollah TALEBNIA | Yadollah KARBASI | Aliakbar NONAHALNAHR

Yayıncı:

Sivas Cumhuriyet Üniversitesi

Dergi:

Cumhuriyet Üniversitesi Fen Edebiyat Fakültesi Fen Bilimleri Dergisi 2015 Vol.36 Issue 3, pp.3625-3634

Belge Tipi:

Makale

Yayın Tarihi:

5/2015

Belge Dili:

Türkçe

Document ID (Org No.):

2000921894

Sıklık:

Üç Aylık

eISSN:

2587-246X

pISSN:

2587-2680