دور نظام محاسبة التكاليف على أساس الأنشطة كنظام معلومات حديث في تحديد التكلفة المثالية للمنتوج : دراسة حالة مؤسسة SOREMEP-تلمسان

الملخص EN

This study aims to shed light on the activity-based cost accounting system as a modern cost information system, and try to apply it in one of the Algerian economic institutions with a comparison between it and the method used by the institution under study.

? , To achieve the objectives of the study, we used the descriptive analytical method.

Through our study, we concluded that the activity-based costing system depends on the information provided by the organization to achieve the ideal cost, and it is considered the best method compared to the method used by the establishment.