| Abstract This study aimed to identify the impact of the use of cost method targeted at reducing the cost of production in industrial companies | Mohammed Khalil Rajah, The importance of the use of target costing approach in improving the efficiency of Pricing of banking services, Unpublished MA Thesis, University of the Middle East for Higher Studies |
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| The performance evaluation process requires a set of criteria and for the purpose of measuring the level of performance achieved by the Unit and the actual level of development of its activities, and in view of the changes and of rapid and continuous variables surrounding the contemporary business environment, it is therefore necessary to take into account that financial indicators is no longer sufficient to provide a comprehensive and clear picture of performance, especially as this performance has been accomplished through the implementation of a coherent set of activities that should bring value to the economic unit | The second requirement: the transition to the interim authority |
Target costing in Turkish manufacturing enterprises.
3| , Gurdal, K and Karabayir, M | Anthony, Advance Management Accounting 3 rd Prentice Hall, New Jersey,1998 |
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| David, Strategic Management and Business Policy ,11 th Pearson international E dition,2008• The study recommends the following: First, the need to develop systems of cost and management accounting in the Palestinian banks to provide the necessary data to support the competitiveness of banks in the modern business environment | Forth, the Activity-based Costing ABC is able to reduce costs without compromising quality by re-managing operations as a result of the analysis of activities through the integration of some of the activities with each other, or even cancellation of some useless activities as a key step in the Activity-based Costing ABC , which will be reflected and represented in the proper use of the material and human resources to achieve the operational goals effectively |
The study has concluded the following findings: First, the use of financial and operational information of the outputs of the Activity-based Costing ABC and Balanced Score Card BSC refers to the existence of a real integration between the two systems so as to direct the attention of administration and assist in solving problems related to pricing services, redesigning work procedures for the existing services and developing a strategy to provide services as well as improving the activities performed.
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