دور نظام محاسبة التكاليف في تعزيز الميزة التنافسية للمؤسسة الاقتصادية-د ا رسة ميدانية- مؤسسة المطاحن الكبرى للجنوب-أوماش- بسكرة

Abstract

Abstract : This study aims at showing all what is attached to the system of accounting the costs and the effective role that it plays in strengthening the competitive advantage feature, Where the system of accounting the costs is considered as an important tool inside the economic institution because through it the costs can be controlled to reach a competitive selling price that guarantees the institution a bigger place in the market. It aims also at recognizing the role that modern ways of accounting the costs play ,especially target cost method to decrease the costs and that's by putting a selling target price that costs less than the competitives which is reached through it with retaining quality standards to strengthening the competitive advantage of the institution. it is fruitful to introduce that the data gathered during the pratical intership of the study the field visits and the information provided to the Grand Mills of the South GMS situated in oumach biskra was totally an application of the targeted cost system which realizes the firm's competitive edge not only by producing with less costs but also by saving the product's quality. And All these factors lead to customer satisfaction and ensure the continuity of the enterprise and enhance its competitive advantage. Key words : costs, cost-accountning system, competitive. competitive advantage