عقبات تطبيق نظام التكاليف على أساس الأنشطة ABC و نظام التكاليف على أساس المواصفات ABCII في المؤسسات الاقتصادية الجزائرية : دراسة عينة ميدانية لمجموعة من المؤسسات الاقتصادية في الجزائر

الملخص EN

This study aims to demonstrate the scientific knowledge base for each activity-based costing system- (ABC) and attribute based costing And to identify the most important obstacles that limit the application of these two systems in the environment of the Algerian economic institution This was done by designing a questionnaire and distributing it to the target group in the study community, which consisted of financial managers, professional accountants who are active within economic institutions, certified accountants and account keepers.

130 questionnaires capable of statistical study were retrieved, and the two researchers reached a number of results, the most important of which is that the Algerian economic institutions face difficulty in applying the cost system based on activities and the cost system based on specifications as a result of the senior management's dependence on the outputs of traditional systems instead of relying on the analytical information of the ABC system and The ABCII system that assists in the decision-making process