الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص The primary purpose of this research is to evaluate the use of activity-based costing (ABC) and the Balanced Scorecard (BSC) in performance evaluation processes in Egyptian commercial banks.Traditionally, performance evaluation in Egyptian banks has been singledimensional, focusing only on bank financial performance and not on the evaluation of financial and non-financial performance by individual bank units and personnel. Egyptian banks fail to measure the changes in learning, growth rates, employee satisfaction, customer satisfaction, and other measures leading up to financial performance, despite the tremendous advances in information technology and business processes. The approach proposed in this thesis is to shift performance evaluation systems in Egyptian banks to measure financial and non-financial performance, based on the BSC framework and after refining cost measures based on the ABC approach. The proposed approach serves to integrate performance drivers into a single performance mechanism that is aligned with modern bank business practices and competitive environment. |