Assistant teacher Ebtihaj Taher Saber 2022. The availability of the elements for applying the activity-based budgeting system (ABB) in the banking sector in order to implement the activity-based management system (ABM) and activity-based budgeting (ABBC). Economic and Administrative Studies Journal . 1, 3 (Aug. 2022), 55–76. DOI:https://doi.org/10.58564/EASJ/1.3.2022.5.