ملخص الدراسة:

This study aims to investigate the importance of using targeted cost in improving pricing efficiency of banking services. It also aims to examine the possibility of applying this methodology at banks in the Gaza Strip. Furthermore, constrains and benefits of applying targeted cost will be highlighted. The study used a questionnaire to collect the primary data. The questionnaire was distributed to 20 banks and 4 people in each bank answered the questions. The response rate was 75% as 60 questionnaires were returned. The study had some conclusions including the possibility of applying the methodology of targeted cost in banks. However, there were some restrictions of applying it including lack of effective costing system in banks. Further, the study revealed that the banks management was aware of the benefits of applying the methodology.

توثيق المرجعي (APA)

زعرب, حمدي شحدة (2012). أهمية استخدام منهج التكلفة المستهدفة في تحسين كفاءة تسعير الخدمات المصرفية: دراسة تطبيقية على المصارف العاملة في قطاع غزة. IUG Journal of Economics and Business, Volume: 20, Number: 1, الجامعة الإسلامية - غزة. 24212