مدى اعتماد المصارف التجارية على معلومات نظام محاسبة التكاليف في تسعير الخدمات المصرفية : دراسة ميدانية على المصارف التجارية في فلسطين

الملخص EN

The study aimed to demonstrate the role of the information provided by the cost accounting system to help the management of commercial banks in Palestine to determine the prices of banking services offered to customers and to know the factors that affect the pricing of banking services to commercial banks, the methods of determining prices, and to show the obstacles that prevent the arrival of the appropriate information to the decision-makers to price banking services.

The study concludes that the majority of commercial banks operating in Palestine do not use the information system of cost accounting in the pricing of banking services.

They also do not use methods and techniques based on the information of cost accounting in the pricing of banking services.

Banks also face many obstacles that prevent them from accessing appropriate information to the pricing of decision-makers.

Banks need to take into account the cost of banking services at the pricing process and commercial banks need to rely on the information provided by the cost accounting system to determine the prices of various banking services.