Design and Implementation of Costing Model in Iranian Banks
Activity-based costing identifies the capacity of each department or process and allocates the cost of this capacity of resource groups over the cost object based on the time required to perform an activity, the unit cost of used resources and time required to perform an activity are two parameters for this method .Therefore, The main advantage of Activity Based Costing driving time is that, If the demand for work in these departments processes declines, TD ABC can estimate the quantity of resources released. The purpose of this research is development executive models costing in the banking industry of Iran. For this purpose, three models were evaluated in the service sector costing raised and the characteristics and advantages of them were identified. Then, according to the nature of the organizational structure of Iranian banks and the characteristics and advantages of costing models, executive models costing Iran's banking was designed and Implementation . The results of applying the model in a government bank and a private bank, identification and costing activities and banking services.
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