ترشيد تكاليف الإنتاج باستخدام نظام التكلفة على أساس الأنشطة : دراسة حالة مؤسسة المطاحن الكبرى للجنوب بسكرة

Abstract FRE

Our study aims to identify the utility of using activity basedcosting method for achieving the Rationalize production costsof the GMS– Biskra- Company, and the positive effects when it applied them.

To answer the study problematic and verify its hypotheses, it is based on the analytical descriptive methodology and the case study tool in the field study.

The study concluded that the institution under study applies the classical method in determining their costs, which will negatively affect its competitive position.

Through the application ofthe activity based costing method,The cost of production of the enterprise has been rationalized by improving the image of the institution to customers by providing products according to their needs in terms of quality, cost.