Abstract
This study aims at exploring the possibility of applying the Activity-Based Costing in the banks
through a Case study of the Housing Bank for Trade and Finance. The related data was collected from the
relevant literature, and the annual report of the Housing Bank for the year 2013. The researchers relied
on the Bank’s income statement analysis for the year 2013, which showed that the bank allocates all the
operation costs to the income summary account according to the traditional costing system. The results
showed that the Bank is still applying the traditional costing system, notwithstanding the fact that the ABC
system can provide the Bank with many benefits such as reducing operational costs, accurate computing
of customers cost, and increasing the Bank Profitability.