The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation

Joint Authors

Murad, Ait Muhammad
Babadon, Masud

Source

International Journal of Economic Performance

Issue

Vol. 4, Issue 3 (31 Dec. 2021), pp.124-137, 14 p.

Publisher

M’hamed Bougara-Boumerdes University Faculty of Economic Sciences Business and Management Sciences Laboratory the performance of Algerian economic institutions in light of international dynamics

Publication Date

2021-12-31

Country of Publication

Algeria

No. of Pages

14

Main Subjects

Accounting

Topics

Abstract EN

This study aims to suggest practice of modern cost technique as an alternative for traditional cost technique.

The manufacturing was calculated the cost using traditional system, which the cost of product, is 542.

00 da is more than the cost of ABC system which is 468.

892 da.

The different is 73.

108 da; this amount will effect negative on organization performance, profitability, and enhance competitive position.

The result of calculating the costs it was less accurate to traditional cost accounting system, also traditional costing combines all indirect costs into a single cost pool.

The researcher was practiced the ABC in the real manufacturing, It was more accurate, as it resulted in efficiency, accuracy and objectivity of achieved Activity-based Costing purposes which is decreasing costs.

Key words: Activity-based Costing, Traditional costing, decrease the costs

American Psychological Association (APA)

Babadon, Masud& Murad, Ait Muhammad. 2021. The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation. International Journal of Economic Performance،Vol. 4, no. 3, pp.124-137.
https://search.emarefa.net/detail/BIM-1300996

Modern Language Association (MLA)

Babadon, Masud& Murad, Ait Muhammad. The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation. International Journal of Economic Performance Vol. 4, no. 3 (2021), pp.124-137.
https://search.emarefa.net/detail/BIM-1300996

American Medical Association (AMA)

Babadon, Masud& Murad, Ait Muhammad. The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation. International Journal of Economic Performance. 2021. Vol. 4, no. 3, pp.124-137.
https://search.emarefa.net/detail/BIM-1300996

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 136-137

Record ID

BIM-1300996