| 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 |