“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)”. 2022. Economic and Administrative Studies Journal 1 (3): 55-76. https://doi.org/10.58564/EASJ/1.3.2022.5.