Relationship between the Application of Activity-Based Costing System, and Activity-Based Management System in Palestinian Banks Profit Maximization (Field Stud)

الملخص

The study aims to examine the relationship between the implementation of activity-based costing, ABC and activity-based management, ABM systems and profit maximization in Palestinian banks which count 7 banks. It was distributing 56 questionnaires for the sample study, and then making statistical analysis using SPSS program.
The study resulted that there is a relationship between cost allocation mechanisms according to ABC system; allocation of cost objects and Palestinian banks profit maximization. As well as, there is significant statistical relationship between activation of ABM and performance measure in Palestinian banks profit maximization. In addition of that, it found that the implementation of ABC system and ABM system lead to maximization profits in Palestinian banks. The study recommends for the priority of the implementation of ABC and ABM in all Palestinian institutions.