أهمية استخدام منهج التكلفة المستهدفة في تحسين كفاءة تسعير الخدمات المصرفية

The purpose of this study is to identify if the commercial banks in Jordan realize the benefits of using target costing to improve the efficiency of pricing bank services. The researchers have formulated three major hypotheses in order to achieve the objectives of the study. After that, a questionnaire was designed and distributed over a sample consisting of 33 key employees involved in pricing bank services in (10) Jordanian commercial banks. The (SPSS) program was used to analyze the results of the study by calculating the means and standard deviations and the (One Sample TTest) was used in testing the research hypotheses. The study revealed that most of Jordanian commercial banks realize the advantages of using target costing for pricing bank services. They are also convinced that this approach is fairer than the conventional cost-plus approach. Although Jordanian commercial banks possess some of the requirements needed for using the target cost approach, the main obstacles to use this approach are the lack of experts who can apply activity-based costing systems, value engineering, value chain analysis and customer profitability analysis. KEYWORDS: Target costing, Value engineering, Value chain analysis, Product life cycle, Quality control, Customer profitability analysis.