دراسة و تقييم أنظمة التكاليف في المؤسسة الاقتصادية الجزائرية : دراسة حالة المؤسسة الوطنية للحديد و الصلب سيدار عنابة الجزائر

الملخص EN

The research aims to identify the reality of cost accounting systems in the Algerian industrial enterprise, through the identification of its practical application in the National Iron and Steel Corporation, Cedar El Hadjar- Annaba, as the enterprise’s need for data about cost is high, especially in terms of determining the production’s cost, product pricing, and cost control.

In order to achieve the objectives of the study the researcher has adopted a descriptive analytical approach, where an intentional sample was selected representing the financial managers and accountants from all the enterprise branches.

The study has found that the enterprise adopted in calculating costs the total cost method, and that the application of modern systems faced a major issue; the lack of knowledge in the modern systems about cost management.

The study recommends the spreading of cost awareness, especially with regard to modern systems.