Özet:

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.

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