الأنظمة الكلية و الجزئية لحساب التكاليف و تحسين أداء مؤسسات الصناعية الجزائرية

الملخص EN

The aim of our study is to shid light on the reality of applying traditional costing systems in industrial algerian Companies, and their negative results in improving performance.

In order to acheive the objectives of this study and testing the hypotheses we built a model that can mesures the inability of traditional cost systems to acheive performance excellence.

The results of this model showed that the application of traditional systems is insufficient and aren't suitable to the modern requirements, plus itsn't able to improve Performance and access to performance exellence.