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|3 10.38170/1993-008-001-001
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|a eng
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044 |
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|b الجزائر
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100 |
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|9 722663
|a Zoubiri, Izzeddine
|e Author
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245 |
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|a A Review of Activity-Based Costing Application Prospects in Algeria:
|b Case Study
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260 |
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|b جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
|c 2023
|g مارس
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300 |
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|a 10 - 25
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336 |
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|a بحوث ومقالات
|b Article
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520 |
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|b 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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653 |
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|a نظام التكلفة
|a الشركات الجزائرية
|a الاستقرار الاقتصادي
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692 |
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|b Accounting
|b Management
|b Cost
|b ABC
|b Production
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700 |
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|a Amara, Amine
|e Co-Author
|9 595495
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773 |
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|4 الاقتصاد
|6 Economics
|c 001
|e Journal of Advanced Economic Research
|f Mağallaẗ al-buḥūṯ al-iqtiṣādiyaẗ al-mutaqadimaẗ
|l 001
|m مج8, ع1
|o 1993
|s مجلة البحوث الاقتصادية المتقدمة
|v 008
|x 2572-0198
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856 |
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|u 1993-008-001-001.pdf
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930 |
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|d y
|p y
|q n
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|a EcoLink
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|c 1384309
|d 1384309
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