Prospects of Implementation the ABC Method as a Management Accounting Tool in Algerian Companies
| المصدر: | مجلة اقتصاديات المال والأعمال |
|---|---|
| الناشر: | المركز الجامعي عبدالحفيظ بوالصوف ميلة - معهد العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Bouadam, Mounir (Author) |
| مؤلفين آخرين: | Hafassa, Amina (Co-Author) |
| المجلد/العدد: | مج8, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 96 - 104 |
| DOI: |
10.37170/1986-008-002-008 |
| ISSN: |
2543-3784 |
| رقم MD: | 1490660 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
ABC method | Algerian companies | Implementation | Prospects
|
| رابط المحتوى: |
عدد مرات التحميل
6
| المستخلص: |
The study aims to know the prospects for applying the Activity-based costing method in Algerian companies by studying the incentives, benefits and limitations of the method in the Algerian environment. The results of the study revealed the difficulty of mainstreaming the implementation of the Activity-based costing method in Algerian companies due to its high cost and the weakness of the professional and scientific competence necessary for its application. |
|---|---|
| ISSN: |
2543-3784 |
عناصر مشابهة
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