أهمية تطبيق سياسة إخراج الأنشطة في دعم المؤسسة على تبني إستراتيجية السيطرة بالتكاليف : دراسة حالة شركة «Tchin Lait» ببجاية

الملخص EN

This research paper aims to highlight the importance of implementing the outsourcing policy in helping the organization to adopt the costs control strategy, by applying to one of the Algerian companies specialized in the field of (UHT) milk manufacturing and distribution ; which is «TCHIN LAIT» company in Bejaia, operating under the brand of «CANDIA».

This research has found that the application of the outsourcing policy for transport activity of the company under study, enabled it to reduce the cost elements of this activity by 52 %, which is considered a very significant impact on the total transport costs and through it on the cost of the company's products, which helps them to adopt a costs control strategy.