عناصر مشابهة
A Review of Activity-Based Costing Application Prospects in Algeria: Case Study
المصدر: | مجلة البحوث الاقتصادية المتقدمة |
---|---|
الناشر: |
جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
|
المؤلف الرئيسي: | |
مؤلفين آخرين: | |
المجلد/العدد: | مج8, ع1 |
محكمة: | نعم |
الدولة: | الجزائر |
التاريخ الميلادي: | 2023 |
الصفحات: | 10 - 25 |
DOI: | 10.38170/1993-008-001-001 |
ISSN: | 2572-0198 |
رقم MD: | 1384309 |
نوع المحتوى: | بحوث ومقالات |
اللغة: | English |
قواعد المعلومات: | EcoLink |
مواضيع: | |
رابط المحتوى: |
|
المستخلص: | This study aims to review the application prospects of activity-based costing system in Algeria, and in order to achieve the objective of the study and answer the following main question “can activity-based costing add value to the company management in Algeria?”, we conducted a study case in an industrial company based in the province of M’sila (Algeria) where we implemented an Activity-based costing system. Based on the results obtained we conclude that Activity-based costing can provide information about the activities that can be a decision-making base for the company management in Algeria, and concluded from the application of activity-based costing that the existence of a transparent business environment is mandatory for the proper application of cost accounting in general. |
---|