الاتجاهات المعاصرة لقياس التكاليف ودورها في تسعير الخدمات المصرفية : دراسة حالة مصرف المزارع التجاري فى الفترة 2010- 2014م

Abstract

اﻟﻤﺴﺘﺨﻠﺺ ﺗﻨﺎوﻟﺖ اﻟﺪراﺳﺔ اﻻﺗﺠﺎھﺎت اﻟﻤﻌﺎﺻﺮة ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ ودورھﺎ ﻓﻲ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ، ﺣﯿﺚ ﺗﻤﺜﻠﺖ ﻣﺸﻜﻠﺔ اﻟﺪراﺳﺔ ﻓﻲ ھﻞ ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب اﻟﺘﻜﻠﻔﺔ ﻋﻠﻰ أﺳﺎس اﻟﻨﺸﺎط إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ ، ھﻞ ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب اﻟﺘﻜﻠﻔﺔ اﻟﻤﺴﺘﮭﺪﻓﺔ إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ ، ھﻞ ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب ﻗﯿﺎس ﺗﻜﺎﻟﯿﻒ اﻟﺠﻮدة إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ ، ھﻞ ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب اﻟﺘﺤﻠﯿﻞ اﻻﺳﺘﺮاﺗﯿﺠﻲ ﻟﻠﺘﻜﺎﻟﯿﻒ إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ .ھﺪﻓﺖ اﻟﺪراﺳﺔ إﻟﻰ ﺗﻘﺪﯾﻢ اﺗﺠﺎھﺎت ﺣﺪﯾﺜﺔ ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ ﻟﺘﻄﺒﯿﻘﮭﺎ ﻓﻲ اﻟﻘﻄﺎع اﻟﻤﺼﺮﻓﻲ ، وﺑﯿﺎن دور اﻻﺗﺠﺎھﺎت اﻟﻤﻌﺎﺻﺮة ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ ﻓﻲ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ، اﻟﺘﻌﺮف ﻋﻠﻰ اﻟﺨﻄﻮات اﻟﻌﻤﻠﯿﺔ ﻟﺘﻄﺒﯿﻖ اﻻﺗﺠﺎھﺎت اﻟﻤﻌﺎﺻﺮة ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ ودورھﺎ ﻓﻲ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ. ﻟﺘﺤﻘﯿﻖ أھﺪاف اﻟﺪراﺳﺔ ﺗﻢ اﺧﺘﺒﺎر اﻟﻔﺮﺿﯿﺎت اﻵﺗﯿﺔ :ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب اﻟﺘﻜﻠﻔﺔ ﻋﻠﻰ أﺳﺎس اﻟﻨﺸﺎط إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ، ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب اﻟﺘﻜﻠﻔﺔ اﻟﻤﺴﺘﮭﺪﻓﺔ إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ ، ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب ﻗﯿﺎس ﺗﻜﺎﻟﯿﻒ اﻟﺠﻮدة إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ ، ﯾﺆدي ﺗﻄﺒﯿﻖ أﺳﻠﻮب اﻟﺘﺤﻠﯿﻞ اﻻﺳﺘﺮاﺗﯿﺠﻲ ﻟﻠﺘﻜﺎﻟﯿﻒ إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ، ﻟﻘﺪ ﺗﻮﺻﻠﺖ اﻟﺪراﺳﺔ إﻟﻰ ﻋﺪة ﻧﺘﺎﺋﺞ ﻣﻨﮭﺎ :ﯾﺆدي ﺗﻄﺒﯿﻖ اﻻﺗﺠﺎھﺎت اﻟﺤﺪﯾﺜﺔ ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ إﻟﻰ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ﺑﺼﻮرة ﻣﻌﻘﻮﻟﺔ ، ﯾﻌﻄﻲ ﺗﻄﺒﯿﻖ اﻷﺳﺎﻟﯿﺐ اﻟﺤﺪﯾﺜﺔ ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ ﻣﺮوﻧﺔ ﻓﻲ ﺗﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ ، ﻛﻤﺎ ﺧﺘﻢ اﻟﺒﺤﺚ ﺑﺘﻮﺻﯿﺎت ﻣﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﺘﺎﺋﺞ اﻟﺴﺎﺑﻘﺔ ، و ﺿﺮورة اﻷﺧﺬ ﺑﺎﻻﺗﺠﺎھﺎت اﻟﻤﻌﺎﺻﺮة ﻟﻘﯿﺎس اﻟﺘﻜﺎﻟﯿﻒ ﻟﺘﺴﻌﯿﺮ اﻟﺨﺪﻣﺎت اﻟﻤﺼﺮﻓﯿﺔ.

ABSTRACT The study is about " Contemporary Trends to measure Costs And its role at Pricing the Banking Services. Where Consisted study Problem at: Do the application of the activity based cost style Lead to Price banking Services in a right way. Do the application of the oriented cost lead to Price banking Services in a right way. Do the application of the style of quality costs measurement lead to Price banking Services in a right way. Do the application of the style of the costs strategically analysis lead to Price banking Services in a right way.

The Study aim to present recent trends To measure Costs To apply at the Banking sector ,and , statement the Role of the Contemporary trends To measure Costs in Pricing the Banking lead to Price banking Services in a right way ,and, Identify the executed Steps To apply the contemporary trends of the costs measurements and their role in pricing the banking services.

To achieve the objectives of the study, the following hypotheses were tested: the application of the activity based cost style Lead to Price banking Services in a right way, the application of the oriented cost lead to Price banking Services in a right way, the application of the style of quality costs measurement lead to Price banking Services in a right way, the application of the style of the costs strategically analysis lead to Price banking Services in a right way.

Study made some results like: the application of the recent trends in costs measurements lead to Price banking Services in a right way, the application of the recent styles of the costs measurements lead to flexibility in pricing the banking Services.

The study was ended with recommendations related to the previous results , and to necessary take the contemporary trends of costs measurement in pricing the banking services.