• Version Arabic
• Download 16
• File Size 1.19 MB
• File Count 1
• Create Date July 22, 2020
• Last Updated July 22, 2020

تحليل سلسلة القيمة كأداة إستراتيجية في محاسبة التسيير، دراسة حالة وحدة المسبك بمؤسسة بوفال

Zerrouati.Mohamed

Abstract:

The aim of the study is to explore the strategic dimension of management accounting tools in a bid of clarifying its importance in responding external environmental effects, in addition to shedding light on strategic management accounting tools, and one of the most important of these tools is value chain analysis.

Value chain analysis is the most important tool of strategic cost management, which enables adopting cost reduction strategy or differentiation, reflecting the strategic choice that can be implemented, in order to gain competitive advantages over competitors in the market.

Keywords: value chain; management accounting; cost reduction.

Jel Classification Codes::L11, M10, M41