إمكانية تطبيق مدخل التكلفة المستهدفة في المصارف الليبية

Abstract

The study problem was represented in the weakness of providing banking services and the fluctuation of the cost of services provided, especially in the banks of the southern region. Accordingly, we seek to determine the possibility of using the target costing method in Libyan banks. The study assumed the impossibility of using this method and the study community represented the banks operating in the south. The study concluded that banks implicitly adopt a philosophy that the customer is the most important element in the banking services market, which helps in applying the target costing method. In addition, employees in the cost department do not have the knowledge and experience in pricing banking services and the inability to determine the cost of banking services in the design phase and the lack of consideration for the competition factor in the sector and the limited ability in banks to conduct a permanent search for the best level of performance. The study recommended the need for banks to pay attention to the presence of a specialized department for designing, planning and following up on banking activities and services, and taking into account the competition factor, and the need to train employees in cost management in banks and hold courses and seminars that give them experience and knowledge of the target costing method, provided that there is a department specialized in monitoring the quality of banking services, and a department specialized in determining and evaluating customer profitability to help them develop services with the required quality.