The extent to which the implementation of the target cost system is available in banks Field study of a sample of banks - Kurdistan Region

Abstract

The study aimed at exploring whether that Kurdistan banks have conviction as well have physical requirements and necessary conditions for implementing the System of Targeted Cost that through extrapolating specialized departments point of view in Kurdistan banks. The analysis results showed availability of the components of the application of the Targeted Cost System. The study recommended for encouraging Kurdistan banks to adopt the Targeted Cost System as long as its application ingredients is available, to work on developing Cost administrations and departments in Kurdistan banks so as to do its role optimally in providing information that helps rationalize decisions.