مدى إمكانية تطبيق نموذج التكلفة حسب الأنشطة الزمني Tdabc بالمؤسسة الاقتصادية الجزائرية : حالة مؤسسة المحركات Emo بقسنطينة

الملخص EN

This study sheds light on Time-Driven Activity-Based Costing (TDABC), a recent cost model, and its application in EMO Company.

The study reveals that the philosophy underpinning this model enables the company to address the shortcomings inherent in other traditional models as much as it enables it to keep abreast of an ever-evolving business atmosphere inside and outside.

Its application, nonetheless, requires a remapping of the company's activities as well as a reassignment of tasks if the company is to get successful results.