أهمية تطبيق الأساليب الحديثة لإدارة التكاليف في تحسين القدرة التنافسية للمؤسسات الاقتصادية الجزائرية في ظل بيئة الأعمال الحديثة : دراسة استطلاعية من وجهة نظر أكاديمية و مهنية

Abstract EN

The study aimed to demonstrate the importance of applying modern methods of cost management and its role in enhancing the competitiveness of Algerian economic institutions, and to highlight the extent of their application, to this end the study used a questionnaire to monitor the views of accountants, observers and auditors, heads of accounting and financial frameworks in Algerian economic institutions as well as a group of academics in the same field, where the questionnaire was distributed to a sample of 52 individuals, and the descriptive approach was relied upon in addition to the analytical to study the relationship between the study variables.

the Statistical Social Sciences Package (SPSS.

v.

23) was used to analyze these views and reach sound results as a basis on which the results of the study are based.

The study found that the application of modern cost management methods contributes effectively to reducing costs and establishing competitive dimensions aimed primarily at optimizing the services and products provided at the highest quality, the most appropriate price and in the most appropriate time in accordance with the aspirations and expectations of the customer, which achieves its satisfaction, which is the main pillar to ensure the market position of economic institutions and enhance their competitiveness and thus ensure their continuity.