استخدام التكلفة لدعم عملية ترشيد القرار في المؤسسة الاقتصادية وفق منظور محاسبي و إحصائي : دراسة حالة مؤسسة الإسمنت و مشتقاته بالشلف ECDE

الملخص FRE

The decision-maker is the economic path that can determine the potential consequences of each alternative available to him, and the order of these results according to their relative importance in achieving the goals of the institution, and choose the best alternative from among them, and this is what the process of rationalizing the decision, and the latter requires Foundation to provide the necessary for the selection of a suitable alternative and better data, and it must this data be available and appropriate to rationalize this decision and among the most important of these data with respect to cost data associated with the organization of economic activity.