مساهمة نظام التكاليف على أساس الأنشطة الموجه بالوقت ""TDAB" في تحسين أداء المؤسسة و دعم موقفها التنافسي : دراسة حالة فندق و مطعم الربيع سطيف

الملخص EN

Through this study, we will try to apply the system of costs based on time-oriented activities "TDABC" to the Algerian establishment as a new administrative philosophy that contributes to improving the performance of the economic or industrial establishment or service and support its competitive position, and to reach the desired results between us first, the cost system based on activities "ABC" The traditional and the most important criticisms to which he is exposed, then the emergence of the modern "TDABC" system to cover the shortcomings of his traditional counterpart and exposure to the criticisms directed against him, while clarifying the most important differences between the two systems.

To crown the study, we tried to apply the "TDABC" system to the Spring Hotel and Restaurant in Setif, where we reported obtaining accurate outputs about its strategic cost path and adopting it to improve the performance of the institution and support its competitive position by working to reintegrate the untapped energy from each activity and focus on group customers, being the most important hotel customer by providing services And better competitive offers.