مساهمة ادارة ادارة التكلفة في تحقيق الميزة التنافسية للمؤسسة الاقتصادية دراسة حالة مؤسسة المطاحن الكبرى للجنوب

Abstract

The purpose of this study is to identify the importance of cost management into achieving competitive advantage of the Great Mills of the South -GMS– Biskra- Company, and the positive effects resulting from the application of its methods. It is based on the analytical descriptive methodology to describe and analyze the study variables so as to answer the study problematic and to verify its hypotheses, as well as on the case study tool. We concluded that the Great Mills Company of the South - Biskra - and through the organizational structure does not contain a special section for cost management, since the measurement and determination of costs are carried out by the Accounting and Finance Department, which will negatively affect its competitive position. By our attempting to apply the target cost method and activity based costing system, the Company's competitive advantage is obtained by improving the Company's image to customers by providing products according to their needs in terms of quality, price and time. Furthermore, by focusing on value chain analysis and adopt a Total Quality Management, it will achieve competitive excellence and leadership in the market