متطلبات تطبيق نظام التكاليف على أساس الأنشطة (ABC)‎ في المؤسسات الاقتصادية الجزائرية : دراسة ميدانية لمجموعة من مؤسسات قطاع الطحن بولاية بسكرة

الملخص EN

This study aimed at the recognition throughout the availability of the factors of the application of the Activity-Based costing (ABC) system in industry companies Algerian.

For achieving the objectives of the practical aspect of The study ,a questionnaire has been designed based on previous studies and the theoretical framework ;the questionnaire was distributed to the study community which composed of all companies of Mills sector in BISKRA city.

The study results have showed that the main factors for the application of the system ABC are not available at this companies :there is not knowledge and recognition about the ABC system for the superior administration also for the employees in accounting and they don’t know the benefits that can be in the case of an application.

Besides this, the leaders that encouraging change and innovation is weak presence factor in this companies.

However, there are just two factors that might support the application of Activity-Based costing system in these companies :the organizational culture based on the cooperation values and the open communication ,the availability of accounting systems and modern technology.