نظام التكاليف على أساس الأنشطة ABC كأداة حديثة وفعالة في المحاسبة الإدارية

الملخص EN

The aim of this research paper is to present the Activity-Based Costing (ABC) system as a new method of cost tracking for cost purposes, highlighting the role of the system in reducing the cost of the entreprise and improving its profitability through the advantages of this system and trying to analyses the costs from a quantitative perspective to an active perspective , in order to provide a realistic picture of the costs of the enterprise.

The study is concluded by the idea that the output of cost accounting is part of the input of management accounting through the information derived from it and the analysis of the activities to use them in the production of the appropriate management decisions and more precisely for the purpose of improving profitability.

Management accounting also emphasizes the application ofthe cost management system in the activities of the company in what is sometimes called the activity accounting, which is more effective in supporting management attempts to solve the difficult equation "high quality products at the lowest possible cost".