ALFA PIPE دور محاسبة التكاليف في اتخاذ القرلر ات الادارية في المؤسسات الاقتصادية دراسة حتالة مؤسسة صناعية الانابيب الحلزونية ألفا بايب

Abstract

This study aimed to identify the role and importance of cost accounting in administrative decision-making in economic institutions, the reserch problem has been centred around : How cost accounting plays a role in management decision-making at the Spiral Pipe Industry Corporation ALFA PIPE Ghardaia ? where analytical accounting has been applied in the institution as well as administrative decisions taken by it, by interviewing the Director of Finance and Accounting, In order to answer the problem, our study based on the descriptive analytical approach, Through this study, we have come up with a set of conclusions, the most important of which are: Analytical accounting helps in management decision-making through information and data extracted from it and to control the coastes, which we can say that the primary objective of the application of analytical accounting in industrial enterprises is to assist management in determining product prices, measuring the cost of production and making rational decisions