أثر التكامل بين نظام التكاليف على أساس النشاط ونظام الإدارة على أساس الأنشطة في تخفيض التكاليف: دراسة نظرية تطبيقية بمؤسسة إتصالات الجزائر وحدة الجلفة

الملخص EN

This study aimed to know the impact of the integration between the cost and management systems based on activities ABC and ABM in reducing costs in the economic institution by applying to Algeria telecom and the Djelfa unit the study concluded the most important results were reached: for the integration of the cost and management systems based on activities (ABC and ABM).

a prominent role in activating the strategic management of costs, as it provides financial and non-financial information about the costs of the activities used and their internal design in a way that contributes to reducing the costs of products and services and contributing to maintaining and improving their quality and increasing the competitive advantage of the institution.