مساهمة أسلوب التكاليف على أساس الأنشطة الموجهة بالوقت "TDABC" في تخفيض تكاليف المؤسسة الإقتصادية : دراسة حالة في القسم التجاري لمؤسسة اتصالات الجزائر وكالة الجلفة

الملخص EN

This study aims shed light on the Time – driven activity – based method (TDABC) as a modern method of cost accounting and demonstrate the extent to which it contributes to reducing the cost of an economic enterprise an helping it optimize the utilization of available resources.

To crown this study we tried to apply (TDABC) the method in the commercial department of Algeria Telecom Agency Djelfa, the study found results among others: the application of in Algeria Telecom corporation has contributed to reducing the costs of the commercial department by contributing to the dix losure of untapped capacities (time lost) and their costs and thus excluding them when calculating the final costof