چكيده لاتين :
In every country economic relative, financial institutions contain serious and very important role and with increasing the competitions in traditional activities, complexity of transactions and financial markets growing, every day financial and credit institutions have a fresh aspects. This institutions constantly attempt with the aim of implementation of polices in proportion by market demand as well as diversify its services and improving that, apportion a more share of market demand for its. These two strategies within their substance require for strategic evolution in technology of serve and value creation for clientele. One of topics that discuss in this case, employ of appropriate along with accuracy determination method of products cost. In fact, in currently universal competition also changes, the accomplishment of three vital factors such as quality, time(function) and cost (triangle survival elements) for going concern of all the institutions be assurance. In this article, we attempt to discuss one of the most significant elements of this triangle that is cost of money within country banking network. By consider the amount and quantity of transactions than other institutions within single monetary institution, the importance of determination of this price into one scientific and precision way is more essential.
consequently, during this study by represent the approach of cost calculate in country banking system and complete appraisal of all that aspects concerning its agreement with Islamic banking rules, legal, scientific and survey the consequence of different methods that used for determination of this price, we try that choose and represent proper model for determination of money cost. For examining of presented model through using financial and operational information of west Azerbaijan province Mehr institute, cost of money compute and analyzed.
The result of this study explanatory as follows:
a. To prevent within any deviation as well as to obtain proper financial reports, in particular Islamic banking principal compliance, necessarily, determination base for the price of financial and credit services into financial and credit institutions and banks, must be present upon the cost.
b. Present existing methods donʹt proper to cost determination and the most excellent technique of cost determination for banks, financial and credit institutions, include make use of Activity Based Costing (ABC) technique.
