دور إدارة المخزون في التحكم في تكاليف المؤسسة الاقتصادية

Abstract

This research aims to investigate the role of inventory management in costs control at SARL Global FCI, through the application of three integrated analytical tools: the weighted average cost method, the first-in first-out method, and the activity-based costing method. The study adopted a descriptive analytical approach based on real financial and accounting data collected from the institution. The findings revealed that the adopted inventory valuation methods enabled accurate tracking and assessment of raw materials movement despite prices fluctuation. furthermore, the application of the ABC revealed significant disparities in resource consumption across cost centers, thereby providing a more precise and transparent view of production costs.