تحقيق ميزة التكلفة الأقل باستخدام نظم التكلفة و التسيير على أساس الأنشطة

الملخص EN

This study aims to review the Cost leadership approach as a way to establish a competitive advantage.

Primarily based on the synergy between activity based costing-management systems and their integration as a source of cost arbitrage in order to generate value.

In fact, value chain analysis is a technique for visually analyze and describe a company's business activities to see how the company focus on value-creating activities to reveal value added product, according to the new global competitive environment requirements.

All this is done by projecting management accounting literature acquired on an empirical way in the production unit of GMS semolina and flour located in Oumache - Biskra - Which contributes to improving company competitiveness and performance.