Proposed conceptual model for the application of the attributy Based costing system to rationalize production costs at Algerian economic institutions - applied study at a Cardboard manufacturing plant

Proposed conceptual model for the application of the attributy Based costing system to rationalize production costs at Algerian economic institutions - applied study at a Cardboard manufacturing plant

The aim of this study is to build a conceptual model for applying the costing system based on the ABCII specifications in order to rationalize the cost of the Algerian product in light of the modern manufacturing environment, The two researchers chose GOURA EMBALLAGE Corporation for the corrugated...

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Bibliographic Details
Main Authors: Rayhane KHELAIFA, Rahim METIDJI
Format: Article
Language:Arabic
Published: University of Boumerdes 2023-11-01
Series:المجلة الدولية للأداء الاقتصادي
Subjects:
ABC system
ABCII system
cost accounting
rationalization of production costs
economic enterprise
Online Access:https://ijep.dz/index.php/IJEP/article/view/44

Internet

https://ijep.dz/index.php/IJEP/article/view/44

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