استخدام أسلوب التكلفة على أساس الأنشطة لتحقيق ميزة تكلفة أقل : دراسة حالة مؤسسة بيسكو فروي–بسكرة

الملخص EN

This study came to clarify the role of the activity-based cost method in achieving a lower cost advantage in light of the continuous increase in competition, as it appeared that this method covers the shortcomings of the traditional methods of analytical accounting for an accurate presentation.

And information at the right time to make important decisions.

The activity-based cost method used to help in analyzing and knowing the activities that add value to the organization and which do not add value, so it cancels the latter without compromising the quality of products or services and thus reducing costs, which gives the organization an advantage in competing with it in the markets.