اقتراح تطبيق نموذج كوبر Cooper لنظام التكاليف على أساس الأنشطة (ABC)‎ لترشيد تكاليف شركات المساهمة الجزائرية : دراسة حالة شركة المساهمة للاسمنت عين التوتة ( باتنة)‎

الملخص EN

This study aimed to apply the Cooper model of the activity-based costing system (ABC) in the joint stock company for cement Ain Touta Batna, in order to charge each product with the costs that contributed to its formation, and the ability of this system to analyze the costs and activities practiced in the institution and then charge the costs on the activities using the causes of resources first, and then charge the costs of activities on the products, using the causes of activities, which helps to rationalize costs