مساهمة المراجعة الداخلية في تحسين مخرجات نظام التكلفة المستهدفة في المؤسسة الاقتصادية : دراسة حالة مؤسسة المطاحن الكبرى للجنوب أوماش، بسكرة

Abstract EN

This study aims to show the importance of the internal audit to improving target costing system of economic institutions.

and we chose the gms-les grands moulins du Sud-Biskra to conduct the applied study on it as one of the most important and largest enterprises producing flour, couscous within the local and national, light of the high market competition and the specificity of this market in itself due to the policies imposed by the government, including the policy of price ceiling.

through our field visit to the institution and our interview with some of the decision-makers in it and the analysis of some of its financial data, the study reached a set of results, the most important of which is that the internal audit contributes to improving the outputs of the target costing system by examining the inputs of this system and assessing the adequacy and appropriateness of the procedures for each stage of its implementation.