مساهمة استخدام الاساليب الحديثة لمحاسبة التكاليف في تحسين الاداء المالي للمؤسسة الاقتصادية دراسة حالة مؤسسة النسيج والتجهيز بسكرة

Abstract

This research study aims to highlight the contribution of using modern methods of cost accounting in improving the financial performance of the economic institution with a case study of the Textile and Equipment Institution (TIFIB) in Biskra, relying on the descriptive analytical approach in the theoretical part and a case study approach in the applied one. Therefore, this research investigation concluded that the method of the institution under study in determining the cost price of its products is inconsistent with the total cost method, and by applying the total cost method, a cost price greater than the cost price was obtained according to the method approved by the institution, in addition to applying both cost and management methods on the basis of Activities and the target costing method contributed to controlling costs (reducing) while maintaining the required level of quality in the product and increasing profits, which reflected positively on the budget values and the results calculation table, which in turn affected the financial indicators by improving them, which enables the organization to be able to compete and improve its financial performance. As for applying the balanced scorecard method, it contributed to identifying strengths and deviations and knowing their causes in order to take the necessary corrective measures in order to improve its financial performance in particular and its comprehensive performance in general. Consequently, the current study suggested reconsidering the way the organization measures the costs of its products, rehabilitating frameworks in the field of accounting, and using modern methods of cost accounting.