دور نظام التكلفة على أساس النشاط ABC في تحسين الرقابة على التكاليف

Abstract

This study aims to highlight the role of the Activity-Based Costing (ABC) system in improving cost control at Ain El Kebira Cement Company, Setif, by identifying the effectiveness of this system in providing accurate cost information and supporting the decision-making process. The study relied on the descriptive-analytical approach according to the IMRAD methodology, in addition to the documents, records, and data provided by the company. The study concluded that the company uses the homogeneous sections costing system to calculate the costs of its products. The application of the Activity-Based Costing (ABC) system revealed differences in product costs compared with the traditional costing system. The results also showed that the ABC system helps identify cost-generating activities and detect sources of waste, which contributes to cost rationalization and performance improvement