اهمية استخدام منهج التكلفة المستهدفة في تحسين كفاءة الخدمات المصرفية

ابو عواد, محمد (2008) اهمية استخدام منهج التكلفة المستهدفة في تحسين كفاءة الخدمات المصرفية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The purpose of this study is to identify if the Commercial Banks in Jordan realize the benefits of using Target Costing in Pricing their services and The Importance of this Approach to Increase the efficiency of Pricing Services. The researcher has formulated three major hypothesis and six sup hypothesis in order to achieve the objectives of the study. After that, a questionnaire was designed, to collect the primary information, and then distributed to the managers of department deals with Pricing Services in the commercial banks. The researcher used the SPSS to analyze the results of the study by calculating the means and standard deviation and (One Sample TTest). The results of the study showed the following:- 1- Using Target costing for pricing bank services, increase the elasticity of pricing policies through decreasing the cost of services. ض 2- Using Target costing for pricing bank services is fare more than the actual costing approach. 3- There is a very high competition in the banking sector so it’s a must for banks to refine and improve their services to comply with customer’s need with a very high quality and reliable price. 4- Most of Jordanian commercial banks know the advantages of using target costing. 5- Most of commercial banks in Jordan had a separate department of cost system, but without benefit from their information in increasing the efficiency of pricing services. 6- Cost departments in commercial banks didn’t analyze value chain for services when they want to decrease there costs. 7- Most commercial banks in Jordan had a separate department for marketing and improvement services, which always working to improve current or new services.

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