Abstract:
This study aims to identify the contribution of cost accounting on the basis of
activities in decision-making in the construction institution of the South-East Unit -
Ouargla - By highlighting the application of this system, which is one of the
modern systems in the treatment of costs, in order to achieve these objectives the
application of the model of cost accounting on the basis of activities was on the
construction institution of the south-east unit - Depending on the case study
methodology, using data collection methods such as the interview.
The results of the study, which were applied in the organization, showed that the
allocation of indirect costs in the cost-based accounting method helps to determine
the cost of the product and thus help the management of the institution in making
decisions, The study recommended a unit for the south-east unit and the Algerian
institutions and the need for the administration to train staff on the system of cost
accounting on the basis of activities
