An-Najah University Journal for Research - B (Humanities)


This research aims to identify the nature of the application of cost systems in Islamic banks in terms of their concept, conditions and legitimate purposes, then stand on the analysis of the reality of the application of cost a Systems based on activities in one of the Jordanian Islamic banks. The researcher concluded the cost systems in Islamic Banking have some specificity derived from the rules and provisions of Islamic law, and the application of the activity-based costing system in Jordanian Islamic Banks achieves the ability to make sound administrative decisions.