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), pp. 55–76. doi: 10.58564/EASJ/1.3.2022.5.