مجلة الإقتصاد الجديد
Volume 17, Numéro 2, Pages 205-216
2026-07-01
The Role Of Standard Costing In Cost Control: A Case Study Of Efcopal Company (rouiba)
Authors : Benmehiriz Souad . Irki Karim .
Abstract
This study aims to analyze the role of the standard costing system in enhancing cost control within industrial enterprises, with a particular focus on identifying and interpreting cost deviations. The research is based on a descriptive and analytical approach, supported by a field study conducted at EFCOPAL Company in Rouiba, which specializes in the manufacturing of packaging materials. The study relies on a comparative analysis between actual and standard costs, covering direct costs (raw materials and labor) and indirect costs (manufacturing overheads), in addition to unit cost evaluation. The findings reveal significant unfavorable variances between actual and standard costs, particularly in indirect costs and unit production costs. These deviations are mainly attributed to underutilization of production capacity, increases in raw material prices, and inefficiencies in resource allocation. The study concludes that although the standard costing system is an effective tool for cost control, its efficiency depends on the accuracy of standard setting and the effectiveness of monitoring and corrective actions.
Keywords
Standard costing; Cost control; Variance analysis; Production efficiency; EFCOPAL organization (Rouiba).
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
سليمان نصيرة
.
جوامع سماعين
.
ص 449-467.
