Extent of the Application Target Cost to Islamic Banks
DOI:
https://doi.org/10.55544/ijrah.1.1.8Keywords:
target cost, Islamic Banks, Employers, demandAbstract
This study aims to Clarify the perceptions of the the Jordanian Islamic Banks for the target cost and Clarify the way of applying the Jordanian Islamic Banks for their cost management and Clarify the challenges that may face the Jordanian Islamic Banks which may prevent of applying the way of target cost. To achieve these goals data were collected from the Jordanian Islamic Banks through questionnaire design according to study objectives and hypotheses. The questionnaire has been distributed over a sample totaling (20). The study concluded the following:
- It has showed through this study that Jordan Islamic banks are seeking to implement a better and-1 more suitable way to manage their costs and assume special interests.
- It has showed that Jordan Islamic banks have all the requirements to implement the targeted cost method and there are no difficulties.
- Show that a specialist’s staff in the accounting departments have the ability to accommodate and apply the cost method of target cost and they have the appropriate factors to achieve this.
It became clear that the Jordanian Islamic banks seeking to apply the method of cost target query respondents on the questionnaire about the nature of this method have been more concerned and clearly so.
Downloads
Metrics
References
Ansari, S.L. Swenson, D. & Bell, J. 2006. A Template for Implementing Target Costing. Cost Management.p 20-27.
Albesol, Rima 2006, "the extent of applying the cost method in the target Jordanian industrial companies: An Empirical Study." Unpublished MA Thesis, University of Al al-Bayt, Jordan.
Borgernas, H. Fridh, G. 2003. The Use of Target Costing In Swedish Manufacturing Firms. Goteborg University, Department of Business Administration.
Carr, L. P., Lawler, W.C. & Shank, J.K. 2002. Reconfiguring The Value Chain: Levis Personal Pair. Journal of Cost Management, November/December: P. 9-17.
Chmelge, G.R. Buttross, T. 1996. Target Costing at International Telephone & Telegraph. Journal of Cost Management.
Cooper, R. & Slagmulder, R. 1997. Factors Influencing the Target Costing Thprocess: Lesson from the Japanese Practice. 25 February.
Geurghe, V. 2007. The Target Costing. Metalurgia International, vol. XII, no.9, P.34
Gulab, Hassan Ahmed (2006), "Accounting in Commercial Banks", Cairo: Ain Shams Library
Hilton, Ronald W. 2008. Managerial Accounting: Creating Value in a Dynamic Business Environment. 7th edition, McGraw Hill Companies, New York
Ibusuki, U. Kaminski, P. 2007. Product Development Process with Focus on Value Engineering and Target-Costing: A Case Study in an Automotive Company. Production Economics, vol.105. P.459–474.
Lee, J. 1994. Use Target Costing to Improve Your Bottome-Line. The CPA Journal, January.
Monden, Y. & Hamond, K. 1991. Target Costing and Kaizen Costing in Japanese Automobile Companies. Journal of cost Management Accounting research. Vol. 3.
Mari, Issam Jameel (2007), "Cost Accounting in banks between theory and practice", Saudi Arabia
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Dr. Moamer Touzer Mouftah
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.