Al-Saffar, H. and Areiqat, A. (2016) “Reducing Costs by Applying Activity-Based Costing Systemand the Possibility of the Application in the Banking Sector:An Empirical Study on the Housing Bank for Trade andFinance”, Al-Balqa Journal for Research and Studies, 19(2), pp. 11–19. doi:10.35875/1105-019-002-005.