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DC Field | Value | Language |
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dc.contributor.author | سوداني_زكرياء | - |
dc.date.accessioned | 2024-10-30T12:39:38Z | - |
dc.date.available | 2024-10-30T12:39:38Z | - |
dc.date.issued | 2024-06 | - |
dc.identifier.uri | http://archives.univ-biskra.dz/handle/123456789/29196 | - |
dc.description | محاسبة ومالية | en_US |
dc.description.abstract | This study aimed to highlight the impact of applying the time-driven activity-based costing system (TD-ABC) in the production management of the economic institution, where the Electrical Cables Industry Corporation (ENICAB) was chosen as a sample of Algerian economic institutions to conduct a field study, and in order to answer the problem of the study, the descriptive and analytical approaches were used. At the end of the study, we concluded that the Electrical Cables Industry Corporation (ENICAB) applies one of the traditional methods in determining the costs of its products. This study also concluded that the costing system (TD-ABC) is more practical and easy to apply, and the accurate information it provides about the final costs is suitable for production management officials to make pricing decisions that enable the imposition of competitive prices that enhance the institution's position in the market. Additionally, the study emphasizes the accuracy in allocating indirect costs compared to the traditional system applied by the studied institution. This allocation resulted in an overall cost reduction for the studied cables, leading to a 22.5% increase in total production efficiency and a 28.75% rise in the enterprise's profitability. | en_US |
dc.language.iso | ar | en_US |
dc.publisher | جامعة محمد خيضر بسكرة | en_US |
dc.subject | Time-Driven Activity-Based Costing System (TD-ABC), | en_US |
dc.subject | production management, pricing decisions, indirect costs, production efficiency, economic enterprise. | en_US |
dc.subject | نظام تكاليف على أساس الأنشطة الموجه بالوقت TD-ABC | en_US |
dc.subject | ادارة انتاج، قرارات تسعيرية، تكاليف غير مباشرة، كفاءة انتاجية، مؤسسة اقتصادية. | en_US |
dc.title | في إدارة الإنتاج بالمؤسسة الاقتصاديةTD-ABCأثر تطبيق نظام التكاليف على أساس الأنشطة الموجه بالوقت | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | Département des sciences commerciales |
Files in This Item:
File | Description | Size | Format | |
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سوداني_زكرياء.pdf | 8,86 MB | Adobe PDF | View/Open |
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