Measurement availability of the basic requirements for applying the target cost method in Sudanese banks

The study aimed to identify the availability of the basic requirements for applying the target cost method in Sudanese banks operating in the Blue Nile State, and to identify the motives for cost control in the departments of Sudanese banks operating in the Blue Nile State. The study adopted the descriptive analytical method, while its data was collected using a questionnaire from the study community, which is represented by (120) employees of Sudanese banks operating in the Blue Nile State. The sample of the study was chosen intentionally and amounted to (79) employees. Using descriptive statistics, the study concluded that the basic requirements for applying the target cost method in Sudanese banks are not available. Moreover, there are motives for Sudanese banks managers to control and reduce costs; in addition, the bank customers of the study sample focus on the quality of service regardless of its cost. The study recommended that the sample banks should seek to provide the basic requirements for applying the target cost method, and to increase training courses for their employees in the field of modern costing methods