نظام التكاليف على أساس الأنشطة و إمكانية تطبيقه في المؤسسات الصغيرة و المتوسطة : دراسة حالة ولاية سكيكدة

الملخص EN

This study aims to shed light on the possibility of implementing Activity based costing in small and medium enterprises in Skikda state.

And that is by designing a questionnaire distributed to 21 institutions.

The study concluded that small and medium enterprises have the possibility to apply Activity based costing.

This is due to the availability of some conditions that support its implementation, but the complex nature of the system, the lack of experience in implementation and the lack of cadres and experience in the field of cost accounting prevented its application.