Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The role of smart cards in reducing the cost of banking services using TD-ABC technique / Applied research) for the student Lubna Muwaffaq Khazal to obtain a higher diploma equivalent to a master’s degree in Banks and grants its holder All rights and privileges of a master’s degree.
This study aimed to measure and analyze the role of smart cards in reducing banking service costs through the application of Activity-Based Costing (TD-ABC), given the increasing trend towards financial technology adoption in the banking sector. The dimensions of smart cards included security and reliability, and speed of completing banking transactions.
The study concluded that banks adopt TD-ABC, particularly in measuring the cost of smart card services, to enhance decision-making efficiency and contribute to objective cost measurement, while simultaneously developing the information infrastructure and updating data systems to ensure its effective implementation.
