أهمية التحكم في التكاليف لتحقيق ميزة تنافسية في المؤسسات الإقتصادية الجزائرية

Abstract

This study aims to highlight the role of cost control in achieving a competitive advantage. To achieve this objective, the research was divided into two parts: the theoretical part, which established the concepts related to competitive advantage and costs and analyzed the close relationship between them, while reviewing modern cost management methods such as Activity-Based Costing (ABC), target costing, and Just-in-Time (JIT) production, as well as reviewing relevant previous studies; and the applied part, which used a questionnaire as a tool to understand the perspectives of economic institutions (applied to a sample of professionals and managers from Sonelgaz). The study concluded that effective cost control is a prerequisite for enhancing the competitive position of Algerian institutions. The results demonstrated these institutions' commitment to implementing cost accounting systems and the role of these systems in improving financial performance and achieving strategic objectives, in addition to enabling the institutions to offer competitive prices that contribute to increasing their market share and ensuring their sustainability.