AI Summary & Key Takeaways
AI InsightIn our study, after some information about banking sector is given as an outline, banking costs and distribution of these costs with traditional systems will be analysed and application of activity based cost systems at banks and the differences between traditional systems and activity based cost systems at banks will be discussed.
📌 3 Key Takeaways
Abstract
In our time, globalisation and intensive competition that take place in finance sector made it necessary for the banks to present the products and services which are suitable for market demand in suitable time and at convenient prices. In order to determine suitable prices, the need of knowledge about the right costing for banks increased. In our study, after some information about banking sector is given as an outline, banking costs and distribution of these costs with traditional systems will be analysed and application of activity based cost systems at banks and the differences between traditional systems and activity based cost systems at banks will be discussed.
Özet
Günümüzde finans sektöründe yaşanan küreselleşme ve yoğun rekabet, bankaların piyasa talebine uygun ürün ve hizmetleri uygun zamanda ve uygun fiyatlarla sunmalarını gerekli kılmıştır. Uygun fiyatları belirleyebilmek için bankaların doğru maliyet bilgilerine olan ihtiyaçları artmıştır. Çalışmamızda bankacılık sektörü hakkında ana hatlarıyla bilgiler verdikten sonra banka maliyetleri ve bu maliyetlerin geleneksel sistemlerle dağıtılmasını inceleyerek, faaliyet tabanlı maliyet sisteminin bankalarda uygulanması ve bankalarda geleneksel sistemlerle faaliyet tabanlı maliyet sistemi arasındaki farklar ortaya koyulacaktır.