الخلاصة:
This study aimed to identify the role and importance of cost accounting in
administrative decision-making in economic institutions, the reserch problem has been
centred around : How cost accounting plays a role in management decision-making at the
Spiral Pipe Industry Corporation ALFA PIPE Ghardaia ? where analytical accounting has
been applied in the institution as well as administrative decisions taken by it, by
interviewing the Director of Finance and Accounting, In order to answer the problem,
our study based on the descriptive analytical approach, Through this study, we have come
up with a set of conclusions, the most important of which are: Analytical accounting
helps in management decision-making through information and data extracted from it and
to control the coastes, which we can say that the primary objective of the application of
analytical accounting in industrial enterprises is to assist management in determining
product prices, measuring the cost of production and making rational decisions
