Assessing the Efficacy of Activity-Based Costing (ABC) in Precise Product Cost Determination: A Case Study of SARL BEN PACK, an Algerian Manufacturing Firm in Batna
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Abstract
This study aims to evaluate the effectiveness of implementing the Activity-Based Costing (ABC) system in improving product cost accuracy at SARL BEN PACK, a packaging products manufacturing company. The research analyzes data from three main products, focusing on challenges and potential benefits compared to the traditional costing system. Initial results indicate promising potential for ABC in enhancing cost accuracy, while highlighting implementation challenges. The study opens avenues for more comprehensive future research on ABC application in the packaging products manufacturing industry.
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References
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