دور التحليل الوظيفي للتكاليف في عملية اتخاذ القرار

Abstract

Costs professional analysis has an important role in taking decision dye responsibility accounting system at the level of professional centers so as to practice standard costs method , deviation analysis and taking the managed decisions on all professional cost centers which contributes greatly in improving the management in the economy organization. We can say that taking the decisions must be done in cost centers then practicing it in any organization.