عناصر مشابهة
A Review of Activity-Based Costing Application Prospects in Algeria: Case Study
| المصدر: | مجلة البحوث الاقتصادية المتقدمة |
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| الناشر: |
جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
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| 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: |
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| 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. |
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