دور المحاسبة الرشيقة في تخفيض تكاليف الإنتاج في المؤسسة الاقتصادية : دراسة حالة مؤسسة سوناطراك فرع جبل العنق-تبسة

الملخص EN

The study aimed to understand the effect of applying agile accounting and its tools on Sonatrach institution in particular.

It relied on a set of field data through which its basic result was that agile systems contributed in achieving good results for the institution.

This is evidenced by the use of the method of agile accounting and its tools such as target cost, performance fund, value stream, etc