Prospects of Implementation the ABC Method as a Management Accounting Tool in Algerian Companies

Abstract

The study aims to know the prospects for applying the Activity-based costing method in Algerian companies by studying the incentives, benefits and limitations of the method in the Algerian environment. The results of the study revealed the difficulty of mainstreaming the implementation of the Activity-based costing method in Algerian companies due to its high cost and the weakness of the professional and scientific competence necessary for its application.