تخفيض التكاليف كآلية لإستدامة الميزة التنافسية : دراسة حالة مؤسسة بسكو فروي-بسكرة

الملخص EN

The study aimed to demonstrate the contribution of cost reduction to achieving the sustainability of competitive advantage, as we used the descriptive methodThe analytical method was carried out by conducting a field study at the Bisco Froy Foundation in Biskra.

One of the most prominent results reached by our application of the method Target cost is one of the modern methods of management accountingThe realization of the sustainability of the competitive advantage, and among the most important recommendations reached by the study is the application of the institution under study modern methods of managerial accounting in order to better control its costs, which helps it achieve the sustainability of the advantage competitiveness.