مساهمة الاساليب القائمة على اساس النشاط لترشيد تكاليف مؤسسة اقتصادية دراسة حالة شركة الاسمنت عين التوتة

Abstract

This study aims to clarify the contribution of activity-based costing methods to cost optimization in Ain Touta Cement Company in which the descriptive approach was employed. The study found that activity-based costing (ABC) contributed to cost optimization in the economic institution by using activities as intermediaries between products and resources to allocate indirect costs using cost drivers. This made the process of allocating indirect costs to products more rational. Additionally, activity-based management (ABM), which relies on the output of the previous method in terms of activity analysis, provides management with information on classifying activities into value-added and non-value-added activities in order to optimize costs. This is achieved by analyzing the cost drivers associated with these activities and eliminating non-value-added activities without compromising product quality or customer value. Time-driven/activity-based costing (TD/ABC), on the other hand, is an alternative approach to ABC that builds upon its foundations but reduces application costs, improves speed in construction and implementation, and incorporates time-related drivers. This method provides the management with information regarding the unutilized capacity in product manufacturing, allowing them to exclude it from the product cost calculation and avoid burdening it with costs that were not incurred. As for activity-based budgeting (ABB), it has helped the management of the organization to optimize costs by using it as a tool for planning and controlling the resources and activities of the company together. The information provided by ABB enables the management to identify areas and causes of waste and inefficiency in the company's resources and activities, thereby enabling them to take necessary measures to minimize them. The study selected Ain Touta Cement Company and applied activity-based costing (ABC) to calculate its product costs. The study recommended that this method contributed to cost optimization by allocating indirect costs only to the formation of the flour, clinker, and CRS cement products, after excluding the indirect costs allocated to them through the homogeneous departments approach adopted by the company in allocating its indirect costs to its products.