Résumé:
In order for the institution to achieve its economic goals, it uses many means and methods related to
management. In this field, analytical accounting is the most suitable means used that help in analyzing
and controlling costs, and this is by providing information that contributes to controlling these costs
and in order to apply analytical accounting procedures, the path must be familiar Sufficient financial
and economic issues in the organization, so there must be an accounting system that includes
management rules and determines the scope of their application, so that this system is one of the
sources from which analytical accounting derives its credibility. Selling them and delivering them to
customers, and the development of this system is often important and useful in terms of the interest
obtained from the system. The institution relies on studying the various methods that allow it to make
correct decisions, namely: the real cost method, the variable cost method, the rational assumption of
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fixed costs.The following :- Rational loading of fixed costs are variable costs per unit and
fixedvolumeof activity; - Variable costs are fixed costs per unit and variable volume of activity
