Abstract
The cost of traditional systems rely on the distribution of costs on the basis of the total may not be well thought out , leading to upload the final product (service banking ) costs is not fair , and that the use of cost accounting system on the basis of activities (ABC) leads to the distribution indirect costs , which helps management in making decisions the pricing of the service , so he touched on the theoretical framework of the costs on the basis of the activities , has been calculated the cost of banking service application costs on the basis of activities (ABC) to sample and compare service price was then extrapolation of the views of a group of members of the research sample in the possibility of the application of costs on the basis of activities (ABC) and the search is over a set of conclusions and recommendations.
