مجلة اقتصاد المال و الأعمال
Volume 8, Numéro 2, Pages 96-104
2024-06-30

Prospects Of Implementation The Abc Method As A Management Accounting Tool In Algerian Companies



Authors : Bouadam Mounir . Hafassa Amina .

Abstract

The study aims to know the prospects for applying the ABC method in Algerian companies by studying the incentives, benefits and limitations of the method in the Algerian environment. The results of the study revealed the difficulty of mainstreaming the implementation of the ABC method in Algerian companies due to its high cost and the weakness of the professional and scientific competence necessary for its application.

Keywords

Prospects ; algerian companies ; ABC method ; implementation

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