In this study the results of implementation of two costing systems are illustrated. These systems are Activity Based Costing (ABC) and Traditional Costing. In order to analyze the cost structure for electronic channel transactions, an Iranian bank (Agricultural bank) is chosen as a sample. After explaining the calculation methods of unit costs of the systems, a statistical pair-wise comparison is done to find the probably usefulness of the information. Although this study indicates that electronic channels help to reduce the cost of the banks, but the results shows that there is no difference between the unit costs of two systems. Therefore it suggests doing more research to explain the reasons of insignificant differences between ABC and traditional systems.

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