نموذج مقترح لاستخدام اسلوب التكلفة علي اساس الأنشطة في قياس تكلفة ةتسغير الخدمات المصرفية

Abstract

Abstract This research investigated the role of cost accounting system in the Sudanese banking sector by introducing a model to apply the activity based costing method, in measuring and fixing prices of banking services. research investigated a case study applied to the Omdurman National Bank, which comprises two types of banking services “transfer of money within the country and the issue of a bank Cheque from the transfer section” for the period from 2005 to 2009. the research problem is represented in the following questionszdetermination of activity costs of service sections through the currently applied accounting system does not enable Omdurman National Bank to assess the banking services costs,banking tariff set specially for banking services prices is based on the lack of existence of cost accounting system in Omdurman National Bank. ,estimated budget based on personal judgment in Omdurman National Bank, does not help estimate activity costs of service sections, as well as the prices of these services, to achieve the research objectives the following hypotheses have been testedzearly determination of activity costs of service sections helps Omdurman National Bank measure costs of banking services, application of proposed cost accounting system helps Omdurman National Bank set an optimal price fixing for banking services,approval of estimated budget by Omdunnan National Bank helps assess costs of service sections. the research adopted a mixed approach including the descriptive approach used for basic measurement, quantitative analysis and the case study, the deductive approach to set the research problem and the research hypotheses, the inductive approach to test the hypotheses, the historical approach to review prior literature and financial information of the bank in question, and the statistical and analytical method for the research sample community,the research concluded with the currently of aaccount system of cost control equivalent, the costs of supporting and service sections, and provides indicators for either expansion or refraimnent from such banking services, activity cost of the transfer section should be managed through the proposed cost accounting system, since it provides a guaranteed indicator for cost of funds transfer, regardless of unconsidered return set by the already laid down banking tariff ,assessment required for the activity of the transfer section in the budget, should depend on the extent of the expansion of the activity of some banking services of this section.