مساهمة تطبيق نظام التكاليف على أساس الأنشطة الموجه بالوقت (td-abc) في عملية الرقابة على التكاليف بالمؤسسة الاقتصادية - دراسة تطبيقية - بمؤسسة" ملبنة أميرة للحليب "

Abstract

This study aimed to highlight the contribution of the application of the costing system based on timeoriented activities (TD-ABC) in the cost control process in the economic institution. In order to answer this problem, the analytical descriptive approach was used, by dividing the study into three axes, two axes, and a third applied axe in which this system was applied to the “Mallbat Amira Milk” institution, in order to support and project the theoretical aspect on the institution under study. The results of the study showed the contribution of the application of this system (TD-ABC) in making a fundamental difference in the control process and costs and the accuracy of measuring and allocating overheads between products, in addition to identifying the untapped energy within the organization, which helps managers to make decisions.