دراسات اقتصادية
Volume 3, Numéro 1, Pages 155-178
2016-12-31

The Role Of Charge Accounting System Based On Activities In Controlling Quality Costs

الكاتب : Hattab Dallel . Zaibet Nourreddine .

الملخص

The aim is to inspect the exact activities that lead to the high quality charges, and to measure them in an equal way. In order to study that and the total charges spent by this enterprise, we adopted the synthesis and descriptive method. The research came to the conclusion of the fact that employing the activities based charges (ABC) is the best for maintaining the high quality charges.

الكلمات المفتاحية

the charge accounting system based on the activates, reducing charges, Cost of Quality (COQ).