فورال, احلاممحمد, ملوح2025-09-082025-09-082025http://dspace.univ-temouchent.edu.dz/handle/123456789/6776"This study aims to evaluate the effectiveness of traditional costing systems compared to the Activity-Based Costing (ABC) system in economic enterprises, with a particular focus on the latter’s ability to improve the allocation of indirect costs. The study was applied to the company HydroKanal – Meat Division, in order to assess the accuracy and efficiency of the ABC system in a real work environment. The study addressed the concepts of both traditional and modern cost accounting, and then explained the steps for implementing the ABC system within the company under study. On the practical side, various activities within the company were identified and their cost drivers analyzed. The system was then applied to actual data and the results were compared with those provided by the previously adopted traditional method. The results showed a significant improvement in cost distribution, providing more accurate and clearer information, which helped management make better strategic decisions."otherCost Accounting, Modern Cost Accounting Systems, Activity-Based Costing (ABC)Thesis