The Necessity of Adopting Activity Based Costing in Mechanical Industrial Enterprises in the State of Constantine
| المصدر: | مجلة اقتصاديات المال والأعمال |
|---|---|
| الناشر: | المركز الجامعي عبدالحفيظ بوالصوف ميلة - معهد العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Belimame, Ines (Author) |
| مؤلفين آخرين: | Bouchelaghem, Amirouche (Author) |
| المجلد/العدد: | مج8, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | سبتمبر |
| الصفحات: | 78 - 88 |
| DOI: |
10.37170/1986-008-003-014 |
| ISSN: |
2543-3784 |
| رقم MD: | 1517427 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Activity-Based Costing | Costing System | Mechanical Industrial Enterprises | Traditional Costing
|
| رابط المحتوى: |
| المستخلص: |
This study advocates for the adoption of activity-based costing systems by mechanical industrial enterprises in state of Constantine, while also identifying obstacles to their implementation. Employing a descriptive analytical approach, the research distributed 40 questionnaires among these enterprises, with 35 deemed valid for analysis. Data processing was conducted using the (SPSS-25). Results revealed that many enterprises still rely on traditional costing methods due to unfamiliarity with activity-based costing, with various factors impeding its adoption. This highlights the need for greater awareness and support for transitioning to activity-based costing systems in the mechanical sector. |
|---|---|
| ISSN: |
2543-3784 |
عناصر مشابهة
-
Adopting the Variances Analysis as a Mechanism for Rationalizing Costs in Algerian Industrial Enterprises: A Case Study of a Saida Cement Company's
بواسطة: Amer, Abderrahmen منشور: (2021) -
The Impact of Environmental Levies on Environmental Costs in Industrial Enterprises: A Field Study of Selected Enterprises in the Belassel and Sidikhatab Industrial Zones, Relizane Province
بواسطة: Benrekia, Noureddine منشور: (2025) -
The Role of Activity-Based Costing "ABC" in Cost Reduction within Economic Enterprises: A Case Study of Algerie Telecom, Djelfa Agency
بواسطة: Noureddine, Djerd منشور: (2024) -
The Impact of Activity Based Costing "ABC" on Cost Reduction
بواسطة: حمد، قابيل زرار منشور: (2024) -
The Mechanism of Environmental Costs in Creating a Sustainable Competitive Advantage in the Enterprise
بواسطة: Mokhtari, Zohra منشور: (2024)
