احتساب تكلفة الكتب التعليمية على وفق نظام (ABC)‎ : دراسة تطبيقية في مطبعة الشركة العامة لإنتاج المستلزمات التربوية-وزارة التربية

الملخص EN

The research aims to clarify the reality of costs in the public company for the production of educational supplies and to indicate the role of using cost information in determining the cost of publications and the possibility of pricing them correctly, as the cost system (ABC) was applied to the company's publications models, and a set of conclusions was reached, the most important of which is the weak commitment to applying the system.

The cost is based on correct scientific foundations, which contributes to the lack of knowledge of the true cost of publications, and consequently the lack of clarity in the price and weakness in making strategic decisions Costing is based on activities in the field of costing.