Mémoires de Fin d’Etudes
Etablissement
Université de Ouargla - Kasdi Merbah
Affiliation
Département des Sciences Economiques
Auteur
الخطيب نمر, محمد
Directeur de thèse
ناصر دادي عدون (Maitre de conférence)
Filière
Economie
Diplôme
Magister
Titre
اعتماد طريقة الأقسام المتجانسة في المحاسبة التحليلية لتحديد الأسعار- دراسة حالة مؤسسة توزيع وصيانة العتاد الفلاحي والرى (SODIMMA .PH )الصغير بورقلة
Mots clés
Cost accounting - method of homogenous sections- costs- indirect charges- price- decision.
Résumé
The aim of our research is to study the cost accounting in general and its role in improving the company’s performance in addition to the collection of the detailed information within the framework of the modern development in order to ensure the continuity and existence. In our research we defined cost accounting and we determined its main goals, then we studied the most important systems and methods used in charges analysis and determining the cost price, then we focused on one of theses methods (homogenous sections method) by clarifying the methodology of its function and we tried to link it to the cost accounting system. In our case study, we attempted to apply the cost accounting system according to the homogenous sections method to the Enterprise of distribution of small agricultural and hydraulic tools of Ouargla (SODIMMA.PH), because it represents one of the main public companies having to implement this technique in order to determine the cost price and the selling price.
Date de soutenance
2006/03/19
Cote
م / 2506
Format
30 cm
Statut
Soutenue