دور الإدارة الاستراتيجية للتكاليف في تحسين جودة المعلومة المالية للمؤسسة العمومية الاقتصادية الجزائرية دراسة حالة سونلغاز

Abstract

In order for accounting to keep up with economic changes, it has become necessary to increase interest in the study of costing methods, considered as one of the modern approaches to strategic cost management. The study aims to shed light on the most used methods within the National Company of Electricity and Gas Distribution Sonelgaz Algeria (Ain Temouchent unit) and highlight the relationship between it and the quality of financial information, where the integration and interdependence between its methods make it possible to achieve the quality of financial information, which in turn is considered the essence of the institution in making its administrative and financial decisions, as well as the work of improving financial performance, and reflect a true picture of the financial situation of the company.