أهمية تطبيق نظام التكاليف ABC على أساس الأنشطة كأداة مراقبة للتسييرفي المؤسسة

Abstract

We aimed from this study to know about the important of the costs system according to the activities abc by controlling the managemant incide the firm which is considered as the new method to treat the costs by passing by steps to give more details clear and exact to simplify the missions to controll the gestion and take the right decions . Our work was practical by visiting the firm of tubes and taking some sampel by using special tools. We noticed that the system of costs abc is among the best systems because it has results in giving more details and spesial results this helps us to get more information to control the firm to get more results.