تسعير المنتجات المالية الإسلامية : المرابحة للآمر بالشراء أنموذجا

الملخص EN

The issue of pricing products and services in Islamic bank’s is one of the most administrative decisions and the main concern for a lot of Islamic banks for it touches all aspects of the bank’s activities and decides to a large degree the value of annual revenue.

Before determining the price of Murabaha, the Islamic bank sets the aim of achieving profitable rates through the returns of the shareholders’ equity, the returns of the assets in the bank and the achievement of the rate of returns at the level of the invested money that is accepted by the investors.

Several factors have emerged and gave rise to the importance of pricing Murabaha in the Islamic banks.

The research aims at identifying how the price of Murabaha in the Islamic banks is determined and stating the influencing factors thereto.

It also aims at identifying the reliable bases for determining the price of Murabaha.

The importance of the research lies in revealing the relationship between the pricing decisions and the profitability of the bank.

It should be noted that the former affects the latter in a direct way, for the bank’s clients are the ones who pay for the banking services.

This process leads to more income which will directly affect the volume of the banks sales.

To this end, the analytical descriptive method is adopted to solve the issues in question.

The research resulted in the possible adoption of LIBOR’s method although many researchers suggested using the Islamic indicators in stead of the interest rate.

Also, there should be a joint Islamic banking cooperation with the concerned authorities such as Islamic Fiqh Academy.

Al last, the role of the other bodies such as the Accounting and Auditing Organization for Islamic financial Institutions and Central Banks should be activated with a view to find an Islamic indicator in stead of the interest rate indicator.