The Importance of Using Target Costing to Increase …alqashi.com/th/th38.pdfص Abstract “The...
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Abstract “The Importance of using Target Costing to Increase
the efficiency of Pricing Bank Services”
Prepared by
Mohammed Rajah Khalil Abu Awwad
Supervised by
Professor Mohammed Mater
The purpose of this study is to identify if the Commercial Banks in
Jordan realize the benefits of using Target Costing in Pricing their
services and The Importance of this Approach to Increase the
efficiency of Pricing Services.
The researcher has formulated three major hypothesis and six
sup hypothesis in order to achieve the objectives of the study. After
that, a questionnaire was designed, to collect the primary
information, and then distributed to the managers of department
deals with Pricing Services in the commercial banks.
The researcher used the SPSS to analyze the results of the study by
calculating the means and standard deviation and (One Sample T-
Test). The results of the study showed the following:-
1- Using Target costing for pricing bank services, increase the
elasticity of pricing policies through decreasing the cost of
services.
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2- Using Target costing for pricing bank services is fare more than
the actual costing approach.
3- There is a very high competition in the banking sector so it’s a
must for banks to refine and improve their services to comply
with customer’s need with a very high quality and reliable price.
4- Most of Jordanian commercial banks know the advantages of
using target costing.
5- Most of commercial banks in Jordan had a separate department
of cost system, but without benefit from their information in
increasing the efficiency of pricing services.
6- Cost departments in commercial banks didn’t analyze value
chain for services when they want to decrease there costs.
7- Most commercial banks in Jordan had a separate department for
marketing and improvement services, which always working to
improve current or new services.
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44
;���� /�*�� %�����! ����� ���!��� 9����� ������� 9����
Support Department Cost – Allocation methods
1 7�� $����� . ���( " �( �5)%�) �( � !(�� 1� ���� ? �7(�� 1* �/) �*
1 �)��� $����B�)��) � �( !+ 8��� 1 �)��� $��� !+ . ���(�� ��7(�� � 5( B�
�5( �)� <� 3 !+ �� 8���� $����� 0 # �5*( !(�� 1 +���� ;�7�� ������ � *(
8���.� �!# "�%�� � # !+ �5 �� .���(�� =�/�� : ) 1>�*���2005 ; 140D42(
(Horngren et. al., 2006, pp.537)
+ � :�*� ���$+� A�9 ��� �@Accumulative Allocation method
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Single Cost Pool ��� <��� ��7(��) �5� � ,(��� 1 �)��� $��� ��� �5� $�( �( �
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%( 17�� $��� . ���( ��� 8��� !+ . ���(�� &
��� ? �7( <���
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45
K��)�� ��� � "����
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46
K��)�� ��� � "����
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47
+� � �$��( �) (�( 1 7�� $����� � (�( $����� &+���� �� ;�7�� � *( ��� �5(�*� �*
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48
�!�� : ���!��� A�9 ��� �@��* Reciprocal - Allocation Method
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49
$��� ��� 1 7�� $����� . ���( & $�( �)1 +���� ;�7�� 6�(�� �%�) ��
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50
2D3 ������ ������ �������
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;�7�� = ��( ����� !* ��(�� G $�� "��( !(�� 1�)��� ������� � ���� �)(� � 17�
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2@ � �+���� 0�%( B�)�� ��3 ��� 1C+����
3@ = *�( B�)�� N�)��
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3 � �� ��� � �+���� ����� � ���� 17�� ��� ��� 3 �� ��� 9�)
1�+���� ��A� � �5%�7 � =���� � 6��7�� �� ��� 9�) !+. ��3 *+ � ���
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54
1,�(7�� 1 A )�� . �5/�)(�� B� � .����� 1��7 1 #� 1 ����� 1 % (��(��� "��( B� �
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3@ �� 8C�� %���� 2������ �� $�������� Internal Failure Costs :
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Evidence from Two Case Studies
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Firms”
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Target Costing: Case Study in an Automotive Company”
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A. Books
1- Drury, Colin, “Management Accounting For Business”,
Thomson, UK,(2005).
2- Garrison, Ray, H. et. al. “managerial accounting”11th
edition,
McGraw-Hill, Irwin, (2006).
3- Horngren, C. G. Foster, S. Dater, “Cost Accounting a Managerial
Emphasis” 12th edition, Prentice Hall, (2006).
4- Kaplan, R. S. and Atkinson, A.A. “Advanced Management
Accounting” 3rd
edition, Prentice Hall, (1998).
5- Sekaran, uma “Research Methods for Business” 3rd
edition, John
Wiley, New York, (2000).
B. Articles
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1- Dekker. H, and Smidit, P. , 2003 “A survey of the Adoption and
Use of Target Costing In Dutch Firms” International Journal of
Production Economics, Vol. 84 Issue 3, pp.293.
2- Ellram, L., 2006 “The Implementation of Target Costing in the
United States: Theory versus Practice” Journal Supply Chain
Management: A global Review of Purchasing and Supply, Vol.42,
issue 1, pp.13-26.
3- Ellram, L., 2002 “Supply Managements Involvement in the
Target Costing Process” European Journal of Purchasing and
Supply Management, Vol.8, issue 4, pp.235.
4- Ibusuki, U. and Kaminski, P., 2007 “Product Development
Process with Focus on Value Engineering and Target Costing:
Case Study in an Automotive Company” International Journal of
Production Economics, vol.105, issue 2, pp. 459-474.
5- Nicolini, D., Cyril, T., Richard, H., Alf, O., and Mark, S., 2000,
“Can Target Costing and Whole Life Costing be Applied in the
Construction Industry? ’’ British Journal of Management, UK,
vol.11, Issue 4, pp.303.
6- Rattray, Caleb J.; Lord, Beverley R.; Shanahan, Yvonne P., 2007,
Target costing in New Zealand manufacturing firms, Pacific
Accounting Review, Emerald, Vol. 19 Issue 1, pp68-83.
7- Swenson D., Ansari S., Bell J., and Kim W., winter 2003, “Best
Practices in Target Costing” Management Accounting Quarterly,
vol.4, Issue 2, pp.12-17.
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