اثر تطبيق نظام التكاليف المبني على الانشطة على اتخاذ قرارات التسعير حالة مؤسسة البناء للجنوب و الجنوب الكبير وحدة الاشغال الثانوية ورقلة لسنة 2013

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.