Assistant teacher Ebtihaj Taher Saber. “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 , vol. 1, no. 3, Aug. 2022, pp. 55-76, doi:10.58564/EASJ/1.3.2022.5.