استخدام الأساليب الحديثة لمحاسبة التكاليف لتحسين تنافسية المؤسسة الإقتصادية دراسة حالة مؤسسة بيسكو فروي - بسكرة.

The use of modern cost accounting methods to improve the economic institution competitiveness A case study of the Bisco Fruit institution Biskra.

This study aims to shed light on how to use modern methods of cost accounting to improve the competitiveness of the economic enterprise Bisco Froy-Biskra, where we relied on the descriptive analytical approach in listing modern methods of cost accounting and on the case study tool to try to project the theoretical culprit of the target cost method on the field reality of the institution in question. The study concluded that by applying the target cost method, the customer was satisfied by designing a product with characteristics that suit his needs (high quality, lowest cost) . [ABSTRACT FROM AUTHOR]

Copyright of Economic & Managerial Researshes is the property of Faculty of Economic Sciences, Commercial & Managerial Sciences and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)