The role of the ABC system in determining the costs of services in Iraqi banks

Abstract

This research aims to apply of activity based-cost system in AL- Rasheed Bank-Dora branch and Determine an accurate cost, assuming that the Bank has an elements of activity based-cost system and This research was presented several results represented that there was no difficulties prevent the application of cost distribution system on the basis of the activities in addition to costing more accurately which help in proper management decisions.