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). EASJ [Internet]. 2022 Aug. 28 [cited 2025 Jan. 22];1(3):55-76. Available from: https://easj.aliraqia.edu.iq/index.php/easj/article/view/25