Use of the mechanism of the target cost of bank service pricing

Abstract

    The world has entered a new era toward open So the  research  goal is to display the importance of target Costing System in pricing banking services which is considered one of the newest cost approaches .The research included theoretical approach which displayed price concept, pricing operation ,pricing goal and strategies .It contained the pricing operation ,pricing goal and strategies . It contained The pricing methodology concentrating on target on target costing Methodology .The practical approach included and analyzing data which was gathered through a survey prepared specifically for this purpose and was distributed on three Iraqi commercial banks using statistic analysis to prove research hypothesis .Finally the research displayed results then introduced recommendations.