دور الأساليب الحديثة لمحاسبة التكاليف في اتخاذ قرارات التسعير: دراسة حالة مؤسسة ملبنة القصر القديم بالمنيعة الجزائر

الملخص EN

This study aimed to highlight the role and importance of modern methods of cost accounting in making pricing decisions, because these methods provide data and information necessary to prefer between the available and possible alternatives to choose the best one at the right time.

to achieve the objectives of the study, the researchers simulated the target cost method for the el-Kaser el-Kadim dairy.

the study concluded that the enterprise under study used a simple method in calculating the costs and pricing of its products.

it was found that the target cost method is easy and inexpensive for the enterprise and has an important role in making the pricing decision and can be applied in small enterprises.