أثر تكاليف البحث و التطوير على ترشيد قرارات تسعير الخدمات

الملخص EN

The study dealt with the impact of research and development costs on rationalizing service-pricing decisions.

the study aimed to clarify the concept of research and development and its resulting costs, and measure the impact of these costs on the pricing of banking services.

the problem of the study was in the main question; what the impact of research and development costs on rationalizing service-pricing decisions? the results of the study are that: research and development costs are one of the mechanisms that lead to continuous improvement and rationalize pricing decisions, research and development costs lead to excellence in services and creation of new services.

the researchers suggested some recommendations that can assist to implementation of research and development costs in Sudanese banks.