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Title: | اثر تطبيق نظام التكاليف المبني على الانشطة على اتخاذ قرارات التسعير حالة مؤسسة البناء للجنوب و الجنوب الكبير وحدة الاشغال الثانوية ورقلة لسنة 2013 |
Authors: | محمد الخطيب نمر حدة بوخيرة |
Keywords: | activities based costing system activities indirect costs causes of activities pricing |
Issue Date: | 11-Jun-2014 |
Abstract: | We tried through this study to extract the impact of the application of system costs based on activities (abc) on pricing decisions , and to address the issue we relied on case study of economic institution , and try to apply the activities based costs system for the year 2013. In order to reach a clearer understanding of the problem and of how the impact of the application of system costs based on activities on the pricing decisions in institution building south and southlarge - unit Works secondary - and depending on the case study and based on the results obtained , we find that the institution lacks a system helps in the process of pricing foud post sinple their products , and that most of theis products based on competitive prices when pricing process , as the study showed that the cost of products in accordance with the system of cost -based activities are different than it is with tradihonl methods used in the inshtition , and this in turn leads to the re-allocation of cost elements activity centers main units cost, which led to the difference in specific cost per producer of products for the specific cost of the existing system , and can therefore rely on the results of the new system, the costs of activities to take many of the sound management decisions. |
Description: | دراسات محاسبية وجبائية معمقة |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/5694 |
Appears in Collections: | Département des sciences commerciales - Master |
Files in This Item:
File | Description | Size | Format | |
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BOUKHEIRA-HADDA.pdf | 10,43 MB | Adobe PDF | View/Open |
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