أهمية الموازنة التقديرية في مراقبة تكاليف الإنتاج في شركة الإسمنت SCHS حجار السود-سكيكدة

الملخص EN

This research aims to determine the role of the estimated budget in monitoring production costs within the company through analyzing the changes between the actual and estimated costs and specifying the reasons of any changes, and correcting theme.

A field study was conducted in the company of Hadjar Soud- Skikda with the aim of identifying to what extent the company applies the estimated budget as a tool to plan and control production costs.

The study concluded that the estimated budget contributes effectively in controlling production costs within the company via comparison between the actual and estimated costs, and conducting the right corrective decisions which help in controlling all costs.