Integration of Techniques Time Driven Activity Based Costing System (TDABC) and Sustainable Balanced Scorecard (SBS) to Enhance Competitive of Banking Services: Integration of techniques

Abstract

The research aims Provide a theoretical presentation Integration of Techniques Time-Driven Activity Based Costing system ( TDABC) and the sustainable balanced performance by knowing their advantages and importance in enhancing the competitive advantage of economic entities and to achieve the research objective using the descriptive analytical approach to dealing with data collection and classification, as the study tool was used, which was represented in the questionnaire to collect data from the research sample, as the opinions of a sample of managers in a some of banks were surveyed through the distribution of (32) questionnaire forms and the recovery of (29) a valid questionnaire for analysis, It was analyses through the program of the statistical package of Social Sciences SPSS. The research has reached the most important conclusions if the flow of operational financial information from Time-Driven Activity Based Costing system is an important database for the aims of continuous development and improvement of products, which is aim at the performance card system the results of which are reflected in the improvement of performance results through the optimal use of available resources, which contributes to enhancing the competitive advantage. The most important recommendations were the need to establish a sub-department for costs in economic entities and the utilization of its cadres from cost accountants and those who occupy other positions, to apply the employment of Time-Driven Activity Based Costing system with a balanced sustainable performance card and the use of information provide by it in order to support the continuous improvement efforts on the banking operations, which contributes to enhancing the competitive advantage.