مساهمة طريقة التكلفة على أساس النشاط Abc)) في تعزيز جودة الإفصاح عن المخزونات دراسة ميدانية على عينة من موظفي الشركات والأساتذة الجامعيين في الجزائر

Abstract

The major aim of this study is to explore the role of activity-based costing (ABC) method in inhance the quality of disclosure about the inventory informations that contained in the financial statements as the balance sheet, income statement and the note of financial statements and the nonfinancial reports as the management report. To achieve the study aims, we've used the descriptive method to accomplish the background; the primary data have been obtained using both paper and online questionnaire from a sample of 58 of companies’ employees and university professors in Algeria and we've used the (spss) application to analyze the primary data. Overall, the findings indicate that activity-based costing (ABC) enhances the inventory disclosure quality in the balance sheet statement by determining the real cost of products and providing narrative information by details about the accounting measurement and evaluation that help the financial statements users to understand the contains of the note of financial statements and the management report.