Abstract: The purpose of this study was to examine factors affecting determine the cost price of mobilizing Resources of Bank Saderat in Tehran branches’ management. Any research method can be determined based on its objective, methodology and type. In terms of research method, the present research is an applicable, descriptive and library type. Its population consists of supervision branches of Saderat Bank in Tehran Province (n = 135). There were selected 100 branches as sample branches using the Cocrane Formula and randomly method. After completing and approving by the accounting officer or deputy of each branch, there was gathered the required information to calculate cost price that was used to calculate the cost price of resource mobilization.