مجلة الدراسات الاقتصادية والادارية (Aug 2022)
The availability of the elements for applying the activity-based budgeting system (ABB) in the banking sector in order to implement the activity-based management system (ABM) and activity-based budgeting (ABBC)
Abstract
The research aimed to verify the application of the activity-based budgeting system (ABB) in the field of the commercial banking sector because of its great impact on the national economy of Iraq on the one hand, as well as its clear impact on customers and the level of service provision in the banking sector on the other hand. Activity-based budgets (ABB) in banks will facilitate the application of the activity-based management system (ABM) and the activity-based budgeting (ABBC), and the research problem focused on determining the availability of the elements of applying the activity-based budgeting system in order to improve the quality of performance in the field The banking sector, and in order to find solutions to this problem and to achieve the objectives of the research, a questionnaire was designed and distributed to the research sample consisting of (45) employees of a group of commercial banks in Baghdad to conduct statistical analysis using the descriptive statistics tools represented by the arithmetic mean to determine the extent of agreement of the selected sample with Questionnaire questions, and the standard deviation was used to estimate the absolute dispersion of the answers of the sample members from the mean to estimate the relative dispersion, and a picture was drawn for the preferences of the respondents and their general attitudes regarding the variable The results of the research, through the five-point Likert scale, which is an ordinal scale, to conduct statistical analysis according to the (SPSS) program, where it was concluded that the integration between the directions of senior management and the requirements of the application of the ABB system significantly affects the direction of the decision-making process, as well as The research concluded with a set of conclusions, the most important of which is that all the ingredients needed to implement the activity-based budgeting system are actually present in practice, but there are some obstacles that prevent this application, the most important of which are the high costs of application and the practical and technical difficulties related to the analysis of activities and costs. Research adopting the implementation of the activity-based budgeting system in order to improve the quality of performance in the banking sector, as it provides more accurate information that raises the level of planning, control and decision-making.
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