نظام محاسبة التكاليف مقترح لحساب تكلفة الإنتاج لمؤسسة صناعية : حالة الشركة الأوراسية للبسكويت (باتنة-الجزائر)‎

الملخص EN

This study aims to identify the cost accounting system, in terms of the definition of this type of cost management system, the steps of its design, and the extent to which it can be applied to Algerian industrial companies.

to achieve these goals, the researcher applied this perception to the Eurasian biscuit company Batna.

the results of the study showed that the company adopts competitive prices in the pricing of its products, not taking into account the circumstances of other competing companies either in the transportation of raw materials or technology used in the manufacturing process.