التكامل الاقتصادي

Accounting And Cost Rationalization In Construction: Case Study Of National Company For Metallic And Copper Structures

Auteurs : Mansouri Houari .

Résumé

This study aims to highlight the role of cost accounting in rationalizing costs within the construction and public works sector, through a case study of the National Institution for Metal and Copper Structures. A descriptive and analytical approach was adopted through the analysis of financial documents and accounting tables. The results show that direct costs constitute the largest burden in projects, while the accounting system contributes partially to controlling these costs, with a need to improve control tools and integrate digital systems. The study also demonstrates that cost rationalization effectively leads to improved financial performance and reduced waste of resources. The study recommends promoting the use of modern analytical accounting tools: through the adoption of specialized software and the integration of digital systems to improve the accuracy of cost tracking and deviation analysis, which contributes to more effective financial decision-making in the construction sector, ensuring the optimal use of of financial information in cost control and rationalization

Mots clés

Accounting ; Cost rationalization ; Analytical accounting ; Financial performance