تحقيق التنافسية في التكاليف

الملخص EN

The relevance of cost information in the firm is one of the new support to achieve the coinpetitivite in the international markets .

the international environment and the changes occured in industrial technology.made the classical cost accounting systems not relevant for price decisions making.

The challenges imposed by the competitive environment of the 80s had forced the developped countries to rev ise their classical systems of cost accounting which recur to year 1925.

Although a concrete change happened in the nature of th firms and in competition dimensions during 60 years left , that the effort done to make such a change in the practice of cost accounting was little as showed in some practical studies.

The public enterprises face today these changes in its industrial environment and to compete at world level must make a change in its cost accounting systems.

We found the experiences of developped countries in this field would enrich the topic and make us learn how to make our products achieve world-class .