مدى ملائمة تطبيق نظام التكاليف المستهدفة و أثره على تسعير الخدمات المصرفية : دراسة حالة : البنك العربي الإسلامي الدولي في الأردن

العناوين الأخرى

The appropriateness of implementing the target cost system and its impact on pricing the banking services : a case study of the Arab Islamic international bank in Jordan

مقدم أطروحة جامعية

الطراونة، ساجدة عبد الوهاب

مشرف أطروحة جامعية

الشقاحين، رياض مصلح ضيف الله

الجامعة

جامعة مؤتة

الكلية

كلية إدارة الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

This study aims at identifying the existence of a good accounting system to implement the Target Cost System ( TCS ) at pricing the banking services at the Arab Islamic International Bank in Jordan ( AIIB ), and to identify the expected advantages of applying this system on banking services such as reducing costs, attracting new customers , maintaining existing customers, profitability, quality of service, competitiveness, and contribution to the analysis of activities.

The sample of the study consisted of ( 110 ) male and female employees in the AIIB who were selected randomly.

The study concluded that AIIB has an accounting system suitable for the implementation of the TCS at the pricing of the banking services, and that the bank is keen to implement such a system to help pricing its banking services and provide more suitable services.

It is also found that pricing the banking services has positively influence banking services such as competitive ability, quality of services, and the analysis of activities.

The study recommends continuing the application of the TCS in the AIIB, and to update it in accordance with the developmental banking operations at the regional and global levels.

This will positively affect the bank and customers, especially in the difficult living conditions that face both the citizens and the national economy.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

97

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1382264