الفهرس 
الإطار النظري والدراسات السابقةيوجد فقط 14 صفحة متاحة للعرض العام
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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.