دراسات اقتصادية
Volume 19, Numéro 3, Pages 181-192
2025-11-02
Activity-based Costing (abc) System And Its Role In Improving Performance In The Economic Enterprise: A Case Study
Authors : Benoubiza Dahou . Sadouki Ghrissi .
Abstract
The application of cost accounting concepts initially relied on traditional approaches; however, with time, these methods revealed significant limitations. The financial accounting systems were unable to provide sufficient information through their financial statements to adequately understand cost behavior and its trends within organizations, particularly those with an industrial nature. Consequently, modern approaches have emerged, characterized by greater accuracy, clarity, and rationality in determining and directing costs toward the financial objectives desired by the organization. These modern techniques facilitate the ultimate goal of enabling firms to control and optimize costs efficiently. Among the various approaches developed are Activity-Based Costing (ABC), fuzzy logic-based costing models, Material Flow Cost Accounting (MFCA), and Resource Consumption Accounting (RCA). The fundamental objective of these methods is to offer a clear representation of cost patterns, measurement, and behavior to enhance their understanding, improve their allocation, and support timely and well-informed decision-making.
Keywords
Performance ; Activity-Based Costing ; Costs, ; Target Costing ABC
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