Identifying Key Factors of Activity-Based Costing Assessment of Banking Industry using FANP-PROMETHEE Approach(Case Study: Bank-e Shahr, Tehran)

This article aimed to enhance the understanding of effective factors in activity-based costing (ABC) assessment of banking industry and offer an approach to screen, weight, prioritize, and investigate the performance of Bank-e Shahr branches of Tehran, Iran using Fuzzy Multiple Attribute Decision Making. The statistical population consisted of 20 senior managers working in Bank-e Shahr with scientific and executive experience of ABC and its implementation in banking industry. In this article, fuzzy Delphi was used to identify the ABC dimensions and indicators in Iranian banking industry. ANP was employed to weight the dimensions and indicators using fuzzy triangular function and Preference Ranking Organization Method for Enrichment Evaluations (PROMETHEE) to evaluate and rank the dimensions in terms of ABC implementation. The results showed that Management and Logistics was the most important factor stated by the banking experts, followed by purchasing funds, selling funds, and offering services in order.

کلیدواژه ها:

Activity Based Costing (ABC) ، Industrial Banking ، Fuzzy Analytic Hierarchy Process (FANP) ، Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE)