الرقابة على التكاليف محاسبيا و إحصائيا في المؤسسة الاقتصادية : دراسة حالة مؤسسة الإسمنت و مشتقاته بالشلف ECDE

الملخص EN

The study dealt with cost control from the accounting and statistical point of view, due to its importance in the firm as it allows identifying deviations that can occur and in helping managers to take measures to remove it, mainly in the open system on environment that characterized with continuous changes like economic, political, social changes and in competitors behaviors….etc.

And any change in these factors could lead to changes in the results.

Thus, control is an important operation that allows managers to make sure of the implementation of the plans to achieving goals using effective efficient ways.

The interest to control cost has increased in the last period, since it becomes among the modern management functions.

It sets on estimation and cost forecast before starting production process and it requires the adjustment of achievements with estimations in order to take the accurate decisions.

It involves the need to ensure the accordance of costs with objectives according to the determined programs and making adjustments in costs according to them