أثر التسعير باستخدام منهج التكلفة المستهدفة على القدرة التنافسية للمصارف الإسلامية : دراسة ميدانية لعينة من المصارف الإسلامية الجزائرية

الملخص EN

The importance of this study is demonstrated in being one of the studies that focused on the subject of pricing in Islamic banks, it aims at highlighting the effect of using the target cost approach in pricing on the competitiveness of Islamic banks by relying on a questionnaire designed for this purpose, the study sample included 40 branches of Islamic banks in Algeria and the data obtained were analyzed using statistical packages for social sciences (spss.

v22).

The results of the study showed a statistically significant effect of using the target cost approach in the pricing process on the competitiveness of Islamic banks at a of 5%, The study also recommends the necessity for Islamic banks to expand the use of the target cost approach because of the the benefits and competitiveness it achieves under the intensification of local and international competition.