اهمية اعتماد نظام التكلفة المستهدفة في تسعير المنتجات المصرفية

Abstract

This study examines the importance of adopting the target cost system in the pricing of banking products. The study is important in the case of banks' reliance on the target cost system and its impact on the pricing of products and banking services and the obstacles to its application. The target cost system has been described as an effective cost reduction system that focuses on the product design stage and takes into account the satisfaction of the customers' expectations as the primary determinant of the production decision in order to reach the target price. To determine whether the banks are aware of the importance of this system, Was distributed to the study community, which is the banks operating in the state of Adrar, in order to obtain the necessary information, the results were analyzed using the statistical analysis program SPSS and make recommendations so that the possibility of adopting the target cost system was reached in nine T banking products operating in the Adrar banks.