أبحاث إقتصادية معاصرة
Volume 7, Numéro 2, Pages 41-54
2024-10-31

The Role Of Activity-based Costing (abc) In Cost Reduction Within Economic Enterprises: A Case Study Of Algerie Telecom, Djelfa Agency



Authors : Djerd Noureddine .

Abstract

This study aims to explore the Activity-Based Costing (ABC) method and its place among modern cost control methods, as well as to clarify its accuracy in cost measurement. By applying the theoretical aspect to the economic enterprise (Algeria Telecom - Djelfa Unit), the study reached a set of conclusions, the most important of which is that the ABC system provides diverse information that contributes to accurately measuring product costs based on its analysis of the relationship between costs and activities, moving away from the classical division used by traditional methods. This enables the enterprise's managers to control costs and, consequently, achieve strategic cost management.

Keywords

Cost Accounting ; Activity-Based Costing ; cost reduction ; Cost Drivers

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