مساهمة نظام محاسبة التكاليف على أساس الأنشطة (ABC)‎ في تخفيض التكاليف : دراسة حالة مؤسسة بسكويت البرهان مسعودي (ميخور)‎ -العلمة-الجزائر

الملخص EN

In this study, we wanted to show that the application of the new the (ABC) system of cost accounting reduces the costs of the economic company.

In the Biscuit Factory "MEJOR", we carried out a comparative study of cost analysis between the (ABC) system of cost accounting and the traditionals systems applied in this company.

To do this, we collected all the necessary documents from the departments concerned and all the essential explanations for our work with their managers.

The results achieved by the application of this system has helped to reduce the costs of the company.

The most remarkable results that have enabled this are the exact distribution of indirect costs as well as the elimination of non-added value activities.

In conclusion, this study has highlighted the link between the (ABC) system of cost accounting and costs reductions.