استخدام نظام التكاليف على أساس الأنشطة (ABC)‎ في المؤسسة الصناعية : حالة مؤسسة الجزائرية للسباكة بتيارت

الملخص EN

This study aims to see the scientific framework for the use of the costs system based on activities (ABC), in the industrial sector by tracking the stages of its application and charging indirect industrial costs to calculate the price of the cost of the products at the Algerian Plumbing Corporation of Tiaret ALFET while comparing the traditional methods used by the institution.

The study found that the cost system was not prolonged on the basis of the activities of the institution in question, poor awareness of its importance and reliance on traditional systems to calculate the various costs of the products.