التكلفة على أساس النشاط كأداة لإدارة التكلفة و دورها في ترشيد القرارات في المؤسسة الإقتصادية : دراسة حالة مؤسسة الزجاج الجديدة بالشلف-Nover

الملخص EN

The study aimed to introduce the cost management system and its importance in the organization and to address the role of its tools in supporting and rationalizing decision-making by providing high-precision cost data, especially the activity-based cost tool that provides important information about the activities and costs of the organization.

This means helping management systems make appropriate decisions about reducing the costs of these activities in the interest and objectives of the organization.

The study reached several conclusions, the most important of which is that the activity-based cost tool affects the cost management system by more accurately tracking the cost of products from controlling cost-causing activities and therefore has a major role in supporting the rationalization of decisions.