مجلة البحوث الاقتصادية المتقدمة
Volume 8, Numéro 1, Pages 10-25
2023-03-31

A Review Of Activity-based Costing Application Prospects In Algeria -case Study-



Authors : Zoubiri Izzeddine . Amara Amine .

Abstract

This study aims to review the application prospects of activity-based costing system in Algeria, and in order to achieve the objective of the study and answer the following main question “can activity-based costing add value to the company management in Algeria?”, we conducted a study case in an industrial company based in the province of M’sila (Algeria) where we implemented an Activity-based costing system. Based on the results obtained we conclude that Activity-based costing can provide information about the activities that can be a decision-making base for the company management in Algeria, and also concluded from the application of activity-based costing that the existence of a transparent business environment is mandatory for the proper application of cost accounting in general.

Keywords

Accounting ; Management ; Cost ; ABC ; Production

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