إدارة التكاليف على أساس الانشطة ودورها في تنافسية المؤسسة الاقتصادية دراسة حالة مؤسسة جيكا للخرسانة الجاهزة وحدة عين تموشنت

Abstract

This study investigates the role of Activity-Based Costing (ABC) in enhancing the competitiveness of a ready-mix concrete company. It aims to demonstrate how ABC improves cost accuracy compared to traditional costing systems. The study adopted a descriptive-analytical approach and a case study method. A proposed ABC model was applied by identifying key activities and assigning indirect costs based on appropriate cost drivers. The results showed that traditional costing systems may lead to inaccurate product costs due to the improper allocation of indirect costs. In contrast, the ABC system provides more accurate cost information by linking costs to the activities that generate them. The study also found that ABC supports pricing decisions, improves cost control, and helps identify activities that consume significant resources. The study concludes that implementing ABC can enhance operational efficiency, improve resource utilization, and strengthen the company's competitive position. It recommends adopting ABC and developing accounting information systems to support effective cost management.