ودورها في إتخاذ القرار في المؤسسة الإقتصادية :دراسة حالة مؤسسة البناء للجنوب الشرقي وحدة : ورقلة لسنة 2015،2016،2017(ABC)محاسبة التكاليف على أساس الأنشطة

Abstract

This study aims to identify the contribution of cost accounting on the basis of activities in decision-making in the construction institution of the South-East Unit - Ouargla - By highlighting the application of this system, which is one of the modern systems in the treatment of costs, in order to achieve these objectives the application of the model of cost accounting on the basis of activities was on the construction institution of the south-east unit - Depending on the case study methodology, using data collection methods such as the interview. The results of the study, which were applied in the organization, showed that the allocation of indirect costs in the cost-based accounting method helps to determine the cost of the product and thus help the management of the institution in making decisions, The study recommended a unit for the south-east unit and the Algerian institutions and the need for the administration to train staff on the system of cost accounting on the basis of activities