تخفيض تكاليف الإنتاج باستخدام نظام محاسبة التكاليف على أساس الأنشطة (ABC)‎: دراسة حالة مؤسسة المطاحن الكبرى للجنوب بسكرة

الملخص EN

The aims of our study is to present the activities-based cost accounting system (ABC), which is one of the most important modern methods used in enterprises with the aim of minimizing the cost of production and this is done by allocating indirect expenses for each activity that contributes to the construction of the product on reverse traditional methods that rely on the principle of relying on a fixed rate in the allocation of indirect expenses.

therefore, in this study, we will try to project the theoretical aspect of the field reality of the great mills foundation of the South with a precision unit and a free for fiscal year 2018.