The Contribution of Activity-Based Costing System (ABC) to Reducing Costs

Salem Yasmine , Randa Belmahdi , Herbadji Hamza

In this study, we wanted to show that the application of the new the (ABC) system of cost accounting reduces the costs of the economic company. In the Biscuit Factory "MEJOR", we carried out a comparative study of cost analysis between the (ABC) system of cost accounting and the traditionals systems ...