القياس المحاسبي لتكلفة الخدمات المصرفية (المصرف الصناعي السوري ـ فرع اللاذقية)
Abstract
إن استخدام محاسبة التكاليف في قطاع المصارف من الموضوعات الحديثة نسبياً، والتي تلقى اهتماماً كبيراً من المنظمات والمصارف في بعض الدول المتقدمة والنامية. ومن الطبيعي أن يكون سبب هذا الاهتمام هو الرغبة في الاستفادة من المنافع المتعددة التي تقدمها محاسبة التكاليف للمصارف في مجال قياس تكلفة الخدمات المصرفية وتحقيق الرقابة عليها واتخاذ القرارات الإدارية الملائمة.
يهدف البحث إلى إيضاح كيفية استخدام محاسبة تكاليف في قطاع المصارف, من خلال التعريف بطبيعة نظام محاسبة التكاليف ومقوماتها في المصارف, وتقديم دراسة تطبيقية على المصرف الصناعي السوري ـ فرع اللاذقية لبيان كيفية قياس تكلفة الخدمات المصرفية. وقد تم عرض مجموعة من النتائج والتوصيات التي تم التوصل إليها .
Using the cost accounting in the banking sector is a relatively new subject, which concerns organizations and banks in some of the developed and developing countries. Naturally, the reason for this interest is the desire to benefit from the various advantages which cost accounting offers in measuring the cost of the financial aids, the supervision and having the suitable administrative decisions.
This research aims to explain the use of cost accounting in banks, offers a practical study on the Industrial Bank, Lattakia Branch, in order to show the way of measuring the expense of these services. Some results and recommendations are presented.
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