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: | Zoubiri, Izzeddine (Author) |
| مؤلفين آخرين: | Amara, Amine (Co-Author) |
| المجلد/العدد: | مج8, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | مارس |
| الصفحات: | 10 - 25 |
| DOI: |
10.38170/1993-008-001-001 |
| ISSN: |
2572-0198 |
| رقم MD: | 1384309 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting | Management | Cost | ABC | Production
|
| رابط المحتوى: |
عدد مرات التحميل
1
| 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. |
|---|---|
| ISSN: |
2572-0198 |
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