Proposed Conceptual Model for the Application of the Attributy Based Costing System to Rationalize Production Costs at Algerian Economic Institutions: Applied Study at a Cardboard Manufacturing Plant
| المصدر: | المجلة الدولية للأداء الاقتصادي |
|---|---|
| الناشر: | جامعة أمحمد بوقرة بومرداس - مخبر أداء المؤسسات الاقتصادية الجزائرية في ظل الحركية الاقتصادية الدولية |
| المؤلف الرئيسي: | Khelaifa, Rayhana (Author) |
| مؤلفين آخرين: | Metidji, Rahim (Co-Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | جوان |
| الصفحات: | 133 - 152 |
| DOI: |
10.54241/2065-006-001-009 |
| ISSN: |
2661-7161 |
| رقم MD: | 1398039 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
ABC System | ABCII System | Cost Accounting | Rationalization of Production Costs | Economic Enterprise
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
The aim of this study is to build a conceptual model for applying the costing system based on the ABCII specifications in order to rationalize the cost of the Algerian product in light of the modern manufacturing environment, The two researchers chose GOURA EMBALLAGE Corporation for the corrugated cardboard industry as a model in order to rationalize and reduce the cost of medium-sized carton boxes. To implement this study, we prepared personal interviews with the head of the production and sales department, noting that the institution owns 06 production lines, and the two researchers chose the 9PA production line with a flow of 800,000 Medium sized cans units per month. This study reached important results, including that the application of the costing system on the basis of specifications contributes significantly to the rationalization of production costs. as It does not rely on modern methods of management to reach the real cost of its products in a scientific, accurate and correct manner. For this reason, the researchers are certain that the institution under study does not take into account the modern systems of strategic cost management, including the costing system based on activities ABC and the costing system based on specifications ABCII. |
|---|---|
| ISSN: |
2661-7161 |
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