دور الاساليب الحديثة للمحاسبة الادارية في اتخاذ القرار

Abstract

This study aimed to highlight the role of modern methods of management accounting in decision-making because of the information and data provided by these methods, which enable comparison between the available alternatives and choosing the best one at the right time. In order to achieve the objectives of the study, the two students tried to apply the target cost method in the cable industry corporation - Biskra - ENICAB, and the study concluded that the institution under study relies on traditional methods in calculating its costs and pricing its products. Pricing decisions, and this is considered a positive indicator that prompts the institution to apply this method.