استخدام الأساليب الحديثة لمحاسبة التكاليف لتحسين تنافسية المؤسسة الإقتصادية : دراسة حالة مؤسسة بيسكو فروي - بسكرة

الملخص EN

This study aims to shed light on how modern methods of cost accounting contribute to improving the competitiveness of the economic enterprise Bisco Froy - Biskra, and to answer the problem of the study and test hypotheses we relied on the descriptive analytical method in listing modern methods of cost accounting and on the case study tool to try to drop the theoretical culprit of the target cost method On the field reality of the institution under study, the study concluded that the institution under study uses an unknown method in the field of cost accounting in order to determine the cost of production and the cost of its products, which affects its competitive position; Through the application of the target cost method, the customer was satisfied by designing a product with characteristics that suit his needs (high quality, lower cost) and thus improving competitiveness.