الأبعاد التاريخية لتطبيقات محاسبة التكاليف : النشوء و مراحل التطور

الملخص EN

This study examined the evolution of cost accounting techniques in six countries, namely Italy, France, Spain, England, and America.

We have found that the roots of the practice and application of cost accounting dating back to the beginning of the fourteenth century in the form of what was then called the Industrial Accounting and often was approved by industrial workshops, From the maintenance of industrial records, to open industrial accounts, and to compile the costs and determine the actual cost of the product and estimate raw materials costs.

And was then used cost information for the pricing of products, and to evaluate the stock for the purpose of preparing the financial statements, and the successive stages of development over the centuries and especially the seventeenth and eighteenth sessions, and widened the scope of development during the nineteenth century, since the eighties years of last century to this day many advanced cost accounting techniques have emerged.

The start of the emergence of cost accounting applications in Italy, France and Spain before the Industrial Revolution, and then to England with the advent of the industrial revolution in America and then to the impact of the businessmen and the owners of the money go to America, where the company formation.

These applications have changed after 1950 years and appeared significantly contribute to academics through the publication of new books which emphasized the administrative entrance to the cost accounting and the emergence of many advanced technologies years since the eighties of the last century.