A Review Of Activity-based Costing Application Prospects In Algeria -case Study-

Abstract

This study aims to review the application prospects of activity-based costing system in Algeria, and in order to achieve the objective of the study and answer the following main question “can activity-based costing add value to the company management in Algeria?”, we conducted a study case in an industrial company based in the province of M’sila (Algeria) where we implemented an Activity-based costing system . Based on the results obtained we conclude that Activity-based costing can provide information about the activities that can be a decision-making base for the company management in Algeria, and concluded from the application of activity-based costing that the existence of a transparent business environment is mandatory for the proper application of cost accounting in general.