This study aims to identify the impact of the application of Activity Based Costing (A.B.C.) in the pricing of banking services in the Jordanian commercial banks, and to achieve the objectives of this study a questionnaire was designed and analyzed by (SPSS) program, was used descriptive statistics mean, standard deviation and percentages, as well as use the T-test to test the hypothesis of the study. One of the most important results of the study that the (A.B.C.) system helps in pricing and in compute cost of the banks services.

The study recommended that it has to update the hardware and software to suit the (A.B.C.) system, as well as the need to train workers in the Jordanian commercial banks in supervisory positions for the application and implementation of the (A.B.C.) system to help in operations costing and pricing of banking services.