أثر تكلفة مشاريع البناء على مردودية الوكالة العقارية دراسة ميدانية في الوكالة الولائية للتسير العقاري الحضاري لولاية المدية 2022 2023

Abstract

This study aims to investigate the impact of cost accounting on the performance of public economic enterprises. Cost accounting is considered one of the most important methods for improving efficiency within an organization, ensuring its continuity, and maintaining its costs through effective implementation. Therefore, it can be said that relying on cost accounting to enhance performance allows public economic enterprises to allocate limited economic resources to produce goods and services. This is done with the goal of achieving balance within the organization and maximizing profits by optimizing the use of those resources. The evaluation approach to performance within the organization is crucial as it plays a significant role in identifying strengths and weaknesses, evaluating financial performance, and assessing resource scarcity or abundance. This requires skillful management of the organization. We have attempted to illustrate the role and importance of cost accounting in one specific economic institution, namely the Real Estate Agency of Medea Province, in order to understand the significance and impact of cost accounting on the agency's performance.