إسهامات المحاسبة الإدارية الحديثة في دعم الميزة التنافسية للمؤسسات الاقتصادية

الملخص EN

This study aims to identify the contributions that modern management accounting can make, given the changing business environment, both in terms of the use of modern manufacturing systems in the production process, and in terms of competitive pressure, where it has become necessary to integrate management accounting with management strategy to provide objective information that enables it to enhance its competitive advantage by paying attention to the collection of financial and non-financial information, from internal and external environments (competitors, customers and suppliers).We have relied on the deductive approach with its descriptive tools to identify various concepts related to modern management accounting topics, as well as the competitive advantage, as well as the use of the analysis tool, through statistical analysis of the results of the questionnaire that was distributed to a number of Algerian institutions, where we concluded that administrative accounting Modern supports competitive advantage as it focuses on reducing costs, which is one of the most important competitive advantages