دور محاسبة التكاليف في مراقبة التسيير

Abstract

This study aimed to identify the role of cost accounting in the process of controlling the management of economic institute the theoretical study of the various concepts related to the two variables of the study represented in cost accounting and management control, as well as the relationship between them . Then projecting the theoretical gains on the Bin Houhou Mills Foundation - Biskra, and the descriptive approach has been relied on in the theoretical aspect of by describing the various aspects related to cost accounting and management control, while relying on the case study approach in this aspect The application, by projecting the various previously studied methods and methods on the Bin Houhou Mills Corporation-Biskra, during the period 2021. This study concluded that cost accounting plays an important role in monitoring the management of the economic enterprise, and it also gives a picture Comprehensive information about the cost performance of the economic institution, which helps to control and monitor its management and to provide various alternatives for decision-making.This was proven by the study of the Bin Houhou Mills Corporation