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

الملخص EN

This study aims to know the degree of use of the Activity-Based Costing (ABC) in Small and Medium Enterprises in Skikda state.

The study included a group of 24 institutions operating in different sectors.

A study concluded that there is awareness of the importance of implementing Activity-Based Costing in Small and Medium Enterprises.

However, its use rate was weak in only one institution.