قياس التكلفة وفقا لنظام التكاليف المعيارية ودوره في اتخاذ قرارات التسعير-دراسة مقارنة بين مؤسسة سوق أهراس للدهن في 2008و مركب السياراتSNVI/VIRفي 2015

Abstract

The aim of this study is to identify the cost measurement according to standard costs system and its role to take decisions in term of pricing and taxation. All this is done by comparing the real cost measurements and determine the difference and checking for doing the corrective and the right actions to take the necessary decisions. To acheive the goals of this study‚ it was relied on studying on comparison between two previous studies done in 2008 and 2015‚ and that was by comparing the data of Souk Ahrass company foundation for painting and SNVI/VIR cars composition situated in Bowira. The result of the study has shown and has proved the acceptance of all the hypothesis. It has concluded that the standard costs are one of ways on cost accounting which is used to measure the cost and adjust it. The study has reached that the standard costs are specific standard done previously according to norme and scientific bases which help the management to decrease its pricing decisions. The study has suggested to concentrate more on interesting on the standard costs system in modern manufacturing environment without ignoring the importance of its development. In addition to increase deep studies in costs system fields due to its huge importance.