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With the increasing competition, banks aim to obtain funds at the lowest possible cost and intend to utilize these funding resources to get highest yields. Therefore, it is becoming more important to calculate the costs of the products and services provided by the rapidly growing banking sector in the most accurate way. In recent years, a new cost accounting method, activity-based costing (ABC) which was being used in different sectors. ABC provides more detailed and more accurate cost information than the traditional cost accounting methods. The purpose of this study is to underline the importance of calculating product and service costs in the most accurate way with the activity-based costing method by showing the applicability of activity-based costing method in banking sector; and to make contribution to the banking sector by this way. For this purpose, by taking as basis the research carried out in a bank branch, this study explains the applicability of activity-based costing system and how to calculate the unit cost of services in banking sector according to activity-based costing system.
with the changing bankers aim to obtain funds at the disposal possible cost and intend to explore these forms of resurces to get maximum yields therefore push more important to calculate the costs of the products and services pool by the accelerated banking sector in the most accurate way ın recent years a new costlic accunting method activitybased costing abc which is used in different innovation abc provides more accurate and more accurate cost information than the traditional cost accunting methods of this purpose of this study is toline the reason for the reason for this reason for the cost based on the cost based on the cost based on the cost-based on the cost-based solution for the implementation of implementation of the cost-based on the cost-based solution for the implementation of implementation of application for the cost-based on the cost-based solution based on the cost-based solution-based solution-based on the implementation of implementation of application for the application of application for the cost-based solution-based solution-based on the implementation of implementation of application of application of application of application of implementation of application of application of application of application of the cost-based on the cost-based on the cost-based solution-based solution-based solution-based solution-based on the
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