تخفيض كلفة الخدمة المصرفية و تحسين تسعيرها تطويرها بأستعمال تقنية الكلفة المستهدفة : بحث تطبيقي في مصرف الرشيد الإدارة العامة و بعض فروعه

Abstract EN

In light of the rapid changes and developments in the work environment, especially in the field of banking management and the increasing number of commercial banks in Iraq, this has led to increased competition between these banks to provide the best services to customers with the lowest costs and acceptable quality.

Therefore, it is necessary to determine the cost of banking service and determine the price of banking services accurately Through the adoption of cost systems, including cost-targeted technology.

Therefore, the pricing policy of banking services is one of the most important factors affecting the success and progress of banks and increase their organizational capacity, The problem of research in the lack of adoption of some Iraqi banks on the system of the cost of determining the cost of the use of banking services, ie the price that the customer wants to pay after deviating profit margin, especially that the prices of banking services are determined in accordance with the instructions of the Central Bank and thus face the difficulties and challenges in achieving the competitive advantage and the development of services On its profitability and its continuation in the banking sector The objective of the research is to clarify the conceptual framework of the target costing technique and the pricing decisions and to indicate the impact and the relationship of applying the target technology of the banking service to the pricing decisions The study reached a set of conclusions, the most important of which is that the application of cost-targeted technology is a positive and effective factor in Iraqi banks, which does not lead to improving pricing decisions and the development of banking services to achieve the target profits, and recommendations on the management of Iraqi banks to build a detailed database of costs and revenues and customers targeted to develop banking services and achieve excellence.