Changes in the internal and external exvironment of business enterprises and organizations in the recent decades caused indadequacy of traditional accounting systems. Managers and other decision-makers can not rely on the outputs of these systems for planning, decision-makers and control. Activity Based Costing is a result of managerial accountant efforts for porviding managers with relevant information in the information age. In this article we examined the ABC in the Refah Bank of Iran for deposit accounts the bank managers will find surprising results which can guide them to the new approaches for computing the real benefits of the different kinds of deposit accounts and will redirect their efforts to collecting money for special kinds of accounts. The findings fo this research clearly represent the benefis of using ABC in the banking service for optimizing decision-making.
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