{"id":4708,"date":"2025-11-29T19:47:03","date_gmt":"2025-11-29T19:47:03","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4708"},"modified":"2025-11-29T19:47:05","modified_gmt":"2025-11-29T19:47:05","slug":"%d8%a3%d8%b3%d9%84%d9%88%d8%a8-%d8%a7%d9%84%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d9%85%d8%b3%d8%aa%d9%87%d8%af%d9%81%d8%a9-%d9%88%d8%b9%d9%84%d8%a7%d9%82%d8%aa%d9%87-%d8%a8%d8%aa%d8%ad%d8%b3","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4708","title":{"rendered":"\u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0648\u0639\u0644\u0627\u0642\u062a\u0647 \u0628\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a &#8220;\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 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\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0632\u064a\u0639 \u0627\u0633\u062a\u0645\u0627\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646 \u0639\u0644\u0649 \u0639\u064a\u0646\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0627\u0644\u0628\u0627\u0644\u063a (55) \u0648\u062a\u0645 \u0627\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 (SPSS) \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0623\u0646\u0647 \u064a\u0648\u062c\u062f \u0625\u062f\u0631\u0627\u0643 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0628\u0644\u062f\u064a\u0629 \u0645\u0635\u0631\u0627\u062a\u0629 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629. \u0643\u0645\u0627 \u064a\u0648\u062c\u062f \u062a\u0623\u062b\u064a\u0631 \u0627\u064a\u062c\u0627\u0628\u064a \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629. \u0648\u0643\u0630\u0644\u0643 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0637\u0631\u062f\u064a\u0629 \u0642\u0648\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0623\u0646 \u0643\u0644 \u0632\u064a\u0627\u062f\u0629 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 \u0648\u062d\u062f\u0629 \u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0633\u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0645\u0642\u062f\u0627\u0631\u0647\u0627 (0.720) \u0648\u062d\u062f\u0629 \u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u062a\u0628\u0646\u064a \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0643\u0623\u062f\u0627\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0646\u0630 \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637\u060c \u0628\u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0625\u064a\u062c\u0627\u0628\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u0636\u0631\u0648\u0631\u0629 \u062a\u0646\u0638\u064a\u0645 \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0648\u0648\u0631\u0634 \u0639\u0645\u0644 \u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0639\u0644\u0649 \u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0641\u0639\u0651\u0627\u0644 \u0648\u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644 \u0628\u064a\u0646 \u0627\u0644\u0623\u0642\u0633\u0627\u0645. \u0648\u0643\u0630\u0644\u0643 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u0647\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0647\u062f \u0627\u0644\u0639\u0644\u064a\u0627 \u0627\u0644\u062a\u064a \u0644\u0647\u0627 \u0635\u0644\u0629 \u0628\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u062a\u0637\u0648\u0631 \u0641\u064a \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study aimed to identify the impact of target costing on improving financial performance in private commercial banks. The descriptive-analytical approach was employed through the distribution of a questionnaire to a study sample of (55) individuals. Statistical analysis was conducted using the statistical software (SPSS) to test the study hypotheses. The study concluded that there is an awareness among employees in private banks in Misrata Municipality regarding target costing. Furthermore, there is a positive and statistically significant impact of target costing on improving financial performance in private commercial banks. There is also a strong positive correlation between target costing and the improvement of financial performance in private commercial banks, with every one standard unit increase in target costing leading to a (0.720) standard unit increase in financial performance improvement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study recommended adopting the target costing approach as a strategic tool to reduce costs from the design and planning stages, which positively reflects on financial performance. It also highlighted the necessity of organizing training courses and workshops to qualify employees on the concepts and methods of target costing, ensuring effective and integrated implementation across departments, as well as developing curricula in higher institutes related to the subject to keep pace with developments in the accounting profession.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key Words<\/strong>: <strong>Target Costing Approach, Improving Financial Performance, Statistical Analysis.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u0623.\u0647\u0634\u0627\u0645 \u0627\u0644\u062d\u0633\u064a\u0646 \u0639\u0644\u064a \u0627\u0644\u0632\u064a\u0646<\/strong><br><strong>Heshaam Alzeen\u00a0<\/strong><br><strong>\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629\/\u0645\u0635\u0631\u0627\u062a\u0629<\/strong><br><\/th><th><strong>\u0623.\u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0635\u0627\u0644\u062d \u0645\u062d\u0645\u062f \u0623\u0628\u0648\u062d\u062c\u0631<\/strong><br><strong>\u00a0Abdulaah AboHajar\u00a0<\/strong><br><strong>\u0645\u0639\u0647\u062f \u0627\u0644\u0647\u064a\u062b\u0645 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0<\/strong><br><\/th><\/tr><tr><th colspan=\"2\"><strong>\u0623.\u0645\u062d\u0645\u062f \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u062f \u0643\u0631\u064a\u0645<\/strong><br><strong>Muhameed Muhammed Kareem<\/strong><br><strong>\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629\/\u0645\u0635\u0631\u0627\u062a\u0629<\/strong><\/th><\/tr><\/thead><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Zp59v3DneXTv7AysrnZX5zaUR2AB2L_2\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">Download<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4708\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 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\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 (SPSS) \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0623\u0646\u0647 \u064a\u0648\u062c\u062f \u0625\u062f\u0631\u0627\u0643 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0628\u0644\u062f\u064a\u0629 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